Examlex
Creditors of the beneficiary of a spendthrift trust can attach the income of the trust before or after the beneficiary receives it, but they cannot reach the trust fund itself.
Master Budget
A comprehensive financial planning document that includes all of a company’s budgets, projecting its financial activities over a specific period.
Raw Materials
The basic materials from which products are made, prior to being processed or manufactured into final goods.
Finished Goods Inventory
The stock of completed products ready for sale, held at the end of an accounting period.
Direct Labor
The wages and benefits of employees who are directly involved in manufacturing a product or delivering a service.
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