Examlex
Gains on the sale of U.S. real property held directly or indirectly through U.S. stock ownership by NRAs and foreign corporations are subject to tax at capital gains rates under FIRPTA.
Unused Capacity
The available production capability that is not being utilized by a company.
Capacity
It is the maximum level of output that a company can sustain to produce in a given period under normal conditions.
Job-Order Costing
A costing methodology that calculates the cost of individual jobs or batches, useful in manufacturing or service industries where jobs are distinct and have varying requirements.
Automated Shaper
A machine tool that uses computer control to shape or cut materials with precision, often used in manufacturing.
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