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Unused Capacity
The portion of a company's production capability or resources that is not currently being used in production.
Activity-Based Costing
A costing method that assigns costs to products or services based on the activities they require, aiming to provide more accurate information on product costing and profitability.
Equipment Depreciation
The process of allocating the cost of physical assets used in a business over their expected useful lives specifically for equipment.
Resource Consumption
The amount of raw materials, energy, or other resources used by an organization in its operational activities.
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