Examlex
What are characteristics or properties of an entity class called?
Absorption Costing
An accounting method where all manufacturing costs, both fixed and variable, are attributed to the production of products.
Variable Costing
A costing method in which variable manufacturing costs are included in product costs, while fixed manufacturing costs are treated as period costs.
Absorption Costing
An accounting method that assigns all manufacturing costs, both variable and fixed, to products, thereby impacting the inventory valuation on the balance sheet.
Net Operating Income
The profit a company makes from its operations, calculated as total revenue minus operating expenses, excluding taxes and interest.
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