TDABC model eliminates the activity identification phase and thus there is no need to appropriate costs to multi-purpose activities done by a unit. Also this model avoids questionnaires presented to the staff which is carried out in the common ABC method and is costly, time-consuming, and abstract. Practically it uses equations through which the costs of resources are appropriated directly to the activities and transactions. TDABC estimates only two parameters of: 1) capacity cost rate for the bureau, 2) using the capacity in each transaction processed in the bureau. Both parameters can be estimated easily and documentarily