Examlex
Studies of immigrant children who arrived in the United States before the age of 7 showed they eventually mastered English grammar as well as native-born adults.
Traditional Costing
An accounting method that applies indirect costs to products based on a predetermined overhead rate.
Activity-Based Costing
An accounting method that assigns costs to products or services based on the activities they require, aiming for more accurate costing.
Overhead Rate
A calculation used to allocate overhead costs to produced goods or services, typically based on a specific activity base such as labor hours or machine hours.
Predetermined Overhead Rate
A rate calculated at the beginning of the period by dividing estimated total overhead costs by an estimated allocation base, used to apply overhead costs to products or services.
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