Al-Hasnyani, Dindar S . Khalil, and Khalis H. Yousif Al-Jarjary. “Use of Time-Driven Activity-Based Costing (TD-ABC) in Allocating Joint Costs”. TANMIYAT AL-RAFIDAIN 44, no. 148 (December 1, 2025): 183–204. Accessed December 2, 2025. https://tanmiyat.uomosul.edu.iq/index.php/tanmiyat/article/view/54234.