Price skimming is used when a new product is introduced at the highest price possible given the benefits of the product. For market skimming to work, the product must appear to be worth its price, the costs of producing a small volume cannot be so high that they eliminate the advantage of charging more, and competitors cannot enter the market and undercut the price.

Human resource or human asset accounting attempts to measure the value, and the changes in value, of the organization's investment in human assets. Although this "asset" is enormously valuable sometimes estimated at two or three times the annual payroll), it is not shown in balance sheets or accounted for in earnings statements. One experimental measurement approach is a "present value" of human resources. Another is a "cost" approach, with financial investments training, customer goodwill, etc.) offset by reductions e.g., retirement).

Components of the expense are current service cost, interest cost, the expected return on plan assets, service cost recognition in full of vested amounts and amortization of nonvested amounts), and amortization of actuarial loss. Current service cost interest cost the amortization of actuarial loss, and the past service cost increase the expense The expected return on plan assets decreases the expense.