Examlex
The uniform capitalization rules (UNICAP)require the capitalization of some overhead costs that are expensed for financial accounting purposes.
Selling
The process of parting with goods or services in exchange for money or other compensation.
Hedge Strategy
Investment strategies intended to reduce potential losses that may be incurred from adverse price movements in assets.
Short Oil Futures
A speculative strategy involving the sale of oil futures contracts in anticipation of oil prices falling, intending to buy back at a lower price.
Long Steel Futures
Financial contracts to buy steel at a predetermined price at a specified time in the future, often used as a hedge against price fluctuations.
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