Examlex
In the context of patent registration,what does the term 'useful' mean?
Raw Materials
The fundamental elements and parts employed during manufacturing to create final products.
Manufacturing Overhead
Indirect factory-related costs that are incurred when a product is manufactured, including costs such as rent, utilities, and maintenance.
Underapplied Overhead
This occurs when the allocated manufacturing overhead costs are less than the actual overhead costs incurred, indicating that the overhead was not fully assigned to products or jobs.
Adjusted Cost of Goods Sold
The cost of goods sold figure after adjustments for factors like overhead, discounts, returns, and allowances have been taken into account.
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