Examlex
The wages of the janitor in the factory are direct costs for a manufactured product.
Upstream
In the context of oil and gas, it refers to exploration and production activities; in supply chain management, it relates to the procurement of raw materials.
Downstream
In business, refers to processes or activities that occur toward the end of a supply chain, often associated with the distribution and sale of finished products.
Equity Method
This involves documenting investments when the investor holds substantial influence over the entity being invested in, without having total control.
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