Period Costs. Period costs are expenses that are easier to attribute to times and accounting periods than actual production processes or finished goods. Typically, managerial accountant want to classify expenses in categories that can improve operations. Manufactures tend to focus on functional classifications.
The amber color of these impact-resistant polycarbonate lenses block short-wavelength blue light and 100% of ultraviolet (UV) light, thus providing additional protection against cataract formation and the development of macular degeneration, while increasing contrast on both sunny and bright hazy days.
Although the Happy Lens blocks harmful blue light, its unique selling point is that it harnesses and amplifies the benefits that long wavelength blue light can have on the body such as enhanced alertness which can boost energy and conjure a more uplifted mood.