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In a data model,entities always represent physical objects.
Credit Balance
The amount of money credited to an account, indicating the sum that a financial institution or vendor owes to the account holder.
Manufacturing Overhead
A rephrasing of Factory Overhead, encompassing all indirect costs associated with the manufacturing process, such as utilities, maintenance, and management salaries.
Indirect Labour Costs
Wages paid for labor that cannot be directly linked to specific products or services, such as maintenance staff or supervisors.
Work in Process
Items that are in the production process but not yet completed; a category of inventory.
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