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The defendant need not actually touch the plaintiff's body to be liable for battery.
Budgetary Slack
The intentional underestimation of revenues and/or overestimation of expenses in a budget to create the appearance of having less money available than might actually be available.
Padding
The practice of inflating estimates or financial figures to create a buffer for unexpected costs or to create the appearance of greater value.
Static Budget
A fixed budget that does not change or adjust to variations in business activity levels, often used for control purposes in stable environment operations.
Flexible Budget
A budget that adjusts or flexes with changes in the volume or activity level.
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