Examlex
The person against whom a criminal charge is filed by the prosecution is called the defendant, whereas the person sued in a civil case is called the respondent.
CEO Salary Expense
The cost incurred by a company for the compensation of its Chief Executive Officer, considered part of operating expenses.
Factory Insurance Costs
Premiums paid for insurance policies that protect manufacturing facilities and equipment against losses or damages.
Direct Labor Hours
The total hours worked by employees directly involved in the production of goods or providing services.
Journal Entry
A record in accounting that notes the details of a financial transaction in a company’s financial systems.
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