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Voltmeter test leads are placed in parallel with the circuit.
Rolls Forward
A process in accounting or financial planning where data or balances are brought forward from a previous period to the current one.
Manufacturing Overhead Budget
A detailed plan showing the production costs, other than direct materials and direct labor, that will be incurred over a specified time period.
Non-cash Charges
Expenses reported on the income statement that do not involve a direct cash outflow, such as depreciation or amortization.
Direct Materials Budget
A financial plan that estimates the cost of raw materials required for production.
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