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Phishing is a social engineering technique for obtaining unauthorized data via e-mail pretexting.
External Reporting
The provision of financial and non-financial information to external stakeholders, such as investors, creditors, and regulatory agencies, usually formal and standardized.
Fixed Manufacturing Costs
Expenses that do not change with the level of production, including things like rent for factory space and salaries of permanent staff.
Absorption Costing
An accounting method that includes all manufacturing costs (direct materials, direct labor, and both variable and fixed manufacturing overhead) in the cost of a product.
Product Costs
All costs that are involved in acquiring or making a product. In the case of manufactured goods, these costs consist of direct materials, direct labor, and manufacturing overhead. Also see Inventoriable costs.
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