Examlex
Which of the following is not an off-balance-sheet item?
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and are an integral part of the finished product.
Units
A measurement or quantity of something, often used in the context of sales, production, or inventory in business settings.
Flexible Budget
A budget that adjusts or flexes with changes in volume or activity levels, allowing for more accurate budgeting in dynamic environments.
Budgeting Formulas
Mathematical expressions or calculations used to estimate future financial performance, resources needed, or costs associated with specific goals.
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