Examlex
A line of credit and a revolving credit agreement are similar except that a line of credit creates a legal obligation for the bank.
Assembly Department
A specialized department within a manufacturing facility where components are assembled into final products.
Equivalent Units
A measure used in the costing of products in process, which converts partially completed goods into an equivalent number of fully completed units.
Weighted-average
A mathematical calculation that takes into account the varying degrees of importance of the numbers in a data set, assigning more weight to some numbers than others.
Conversion
The process of changing or converting resources into finished goods or services.
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