Examlex
A plasma clearance of 135 mL/min for a substance when the GFR is 125 mL/min indicates that net secretion of the substance occurs.
Indirect Materials
Small items of material such as glue and nails that may be an integral part of a finished product, but whose costs cannot be easily or conveniently traced to it.
Variable Cost
is a cost that varies with the level of output or activity, such as raw materials or piece-rate labor.
Spending Variance
The difference between the budgeted amount of expense or revenue and the actual amount spent or received.
Activity Variance
The difference between planned activity costs and actual activity costs in managerial accounting, used for budget control and performance evaluation.
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