Which of the following best describes a direct loss?

Acute kidney injury can have many different causes.  AKI can be caused by the following:

Decreased blood flow

Some diseases and conditions can slow blood flow to your kidneys and cause AKI.

These diseases and conditions include:

• Low blood pressure (called “hypotension”) or shock
• Blood or fluid loss (such as bleeding, severe diarrhea)
• Heart attack, heart failure, and other conditions leading to decreased heart function
• Organ failure (e.g., heart, liver)
• Overuse of pain medicines called “NSAIDs”, which are used to reduce swelling or relieve pain from headaches, colds, flu, and other ailments.  Examples include ibuprofen, ketoprofen, and naproxen. 
• Severe allergic reactions
• Burns
• Injury
• Major surgery 

Direct Damage to the Kidneys

Some disease and conditions can damage your kidneys and lead to AKI. Some examples include:

• A type of severe, life-threatening infection called “sepsis”
• A type of cancer called “multiple myeloma”
• A rare condition that causes inflammation and scarring to your blood vessels, making them stiff, weak, and narrow (called “vasculitis”)
• An allergic reaction to certain types of drugs (called “interstitial nephritis”)
• A group of diseases (called “scleroderma”) that affect the connective tissue that supports your internal organs
• Conditions that cause inflammation or damage to the kidney tubules, to the small blood vessels in the kidneys, or to the filtering units in the kidneys (such as “tubular necrosis,” “glomerulonephritis, “vasculitis” or “thrombotic microangiopathy”).

Blockage of the urinary tract

In some people, conditions or diseases can block the passage of urine out of the body and can lead to AKI. 

Blockage can be caused by:

What tests are done to find out if I have acute kidney injury?

Depending on the cause of your acute kidney injury, your healthcare provider will run different tests if he or she suspects that you may have AKI. It is important that AKI is found as soon as possible because it can lead to chronic kidney disease, or even kidney failure.  It may also lead to heart disease or death.

The following tests may be done:

• Measuring urine output: Your healthcare provider will track how much urine you pass each day to help find the cause of your AKI.

• Urine tests: Your healthcare provider will look at your urine (urinalysis) to find signs of kidney failure
• Blood tests: Blood tests will help find levels of creatinine, urea nitrogen phosphorus and potassium should be done in addition to blood tests for protein in order to look at kidney function.  
• GFR:Your blood test will also help find your GFR (glomerular filtration rate) to estimate the decrease in kidney function
• Imaging tests: Imaging tests, such as ultrasound, may help your doctor see your kidneys and look for anything abnormal.
• Kidney biopsy:  In some situations, your healthcare provider will do a procedure where a tiny piece of your kidney is removed with a special needle, and looked at under a microscope.

What is the treatment for acute kidney injury?

Treatment for AKI usually requires you to stay in a hospital. Most people with acute kidney injury are already in the hospital for another reason.  How long you will stay in the hospital depends on the cause of your AKI and how quickly your kidneys recover. In more serious cases, dialysis may be needed to help replace kidney function until your kidneys recover. The main goal of your healthcare provider is to treat what is causing your acute kidney injury. Your healthcare provider will work to treat all of your symptoms and complications until your kidneys recover.

After having AKI, your chances are higher for other health problems (such as kidney disease, stroke, heart disease) or having AKI again in the future. The chances for developing kidney disease and kidney failure increase every time AKI occurs. To protect yourself, you should follow up with your healthcare provider to keep track of your kidney function and recovery. The best ways to lower your chances of having kidney damage and to save kidney function are to prevent acute kidney injury or to find and treat it as early as possible.

A direct cost is a price that can be directly tied to the production of specific goods or services. A direct cost can be traced to the cost object, which can be a service, product, or department. Direct and indirect costs are the two major types of expenses or costs that companies can incur. Direct costs are often variable costs, meaning they fluctuate with production levels such as inventory. However, some costs, such as indirect costs are more difficult to assign to a specific product. Examples of indirect costs include depreciation and administrative expenses.

Although direct costs are typically variable costs, they can also include fixed costs. Rent for a factory, for example, could be tied directly to the production facility. Typically, rent would be considered overhead. However, companies can sometimes tie fixed costs to the units produced in a particular facility.

Any cost that's involved in producing a good, even if it's only a portion of the cost that's allocated to the production facility, are included as direct costs. Some examples of direct costs are listed below:

• Direct labor
• Direct materials
• Manufacturing supplies
• Wages for the production staff
• Fuel or power consumption

Because direct costs can be specifically traced to a product, direct costs do not need to be allocated to a product, department, or other cost objects. Direct costs usually benefit only one cost object. Items that are not direct costs are pooled and allocated based on cost drivers.

Direct and indirect costs are the major costs involved in the production of a good or service. While direct costs are easily traced to a product, indirect costs are not.

• A direct cost is a price that can be directly tied to the production of specific goods or services.
• A direct cost can be traced to the cost object, which can be a service, product, or department.
• Direct costs examples include direct labor and direct materials.
• Although direct costs are typically variable costs, they can also be fixed costs. Rent for a factory, for example, could be tied directly to a production facility.

Direct costs are fairly straightforward in determining their cost object. For example, Ford Motor Company (F) manufactures automobiles and trucks. The steel and bolts needed for the production of a car or truck would be classified as direct costs. However, an indirect cost would be the electricity for the manufacturing plant. Although the electricity expense can be tied to the facility, it can't be directly tied to a specific unit and is, therefore, classified as indirect.

Direct costs do not need to be fixed in nature, as their unit cost may change over time or depending on the quantity being utilized. An example is the salary of a supervisor that worked on a single project. This cost may be directly attributed to the project and relates to a fixed dollar amount. Materials that were used to build the product, such as wood or gasoline, might be directly traced but do not contain a fixed dollar amount. This is because the quantity of the supervisor's salary is known, while the unit production levels are variable based upon sales.

Using direct costs requires strict management of inventory valuation when inventory is purchased at different dollar amounts. For example, the cost of an essential component of an item being manufactured may change over time. As the item is being manufactured, the component piece's price must be directly traced to the item.

For example, in the construction of a building, a company may have purchased a window for $500 and another window for $600. If only one window is to be installed on the building and the other is to remain in inventory, consistent application of accounting valuation must occur.

Companies typically trace these costs using two methods: first-in, first-out (FIFO) or last-in, first-out (LIFO). FIFO involves the assigning of costs, such as the purchase of inventory, based on what items arrived first. As inventory is used up in the production of goods, the first ones or the oldest inventory items are used first when measuring the cost of the item. Conversely, LIFO assigns the value of a cost item based on the last item purchased or added to inventory.