Trace

Trace is to assign a direct cost to a cost object.

Definitions

According to Managerial Accounting by Braun, Tietz (5th edition),

Trace. To assign a direct cost to a cost object.

According to the CyBOK (version 1),

Trace. Ordered set of events, generally of the same type, gathered in a container for easy sequential access. A trace is, for example, a packet capture or a log file. The order is not necessarily chronological, but is fixed at the time of writing the trace.