Examlex
An STP cable resembles a UTP cable but has a foil shield over the wire pairs and offers more electromagnetic interference protection than UTP in a voice or data installation.
Predetermined Overhead Rate
A rate calculated before the period begins, used to allocate manufacturing overhead costs to individual units of production based on a specific activity base.
Direct Labor Costs
Expenses related to employees who are directly involved in the production of goods or services, as opposed to administrative or managerial staff.
Factory Overhead
Indirect costs associated with manufacturing, including utilities, maintenance, and salaries of supervisors, not directly involved in production.
Adjusting Journal Entry
A journal entry made at the end of an accounting period to record unrecorded income and expenses so that the financial statements are accurate.
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