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In Some Jurisdictions,if the Clergy-Communicant Privilege Is Waived by the Communicant,the

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In some jurisdictions,if the clergy-communicant privilege is waived by the communicant,the clergy still has the right to refuse to disclose a communicant's communications.


Definitions:

Equivalent Units

A concept in cost accounting used to equate units partially completed at the end of a period to units of finished goods.

Materials Cost

The total expense incurred by a company to purchase raw materials used in the production of goods or services.

Process Costing

A costing method used for homogeneous products, where costs are accumulated over a period and assigned to large numbers of identical units.

Cost Per Equivalent Unit

A calculation used in process costing that determines the cost associated with a single unit of output, adjusting for partial completion of units in the production process.

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