Examlex
Dual pricing uses two separate transfer-pricing methods to price each transfer from one subunit to another.
Adjusted Cost
The cost of an asset after accounting for adjustments such as depreciation, improvements, or damage.
Estimated Manufacturing Overhead
Projected costs that a company expects to incur for manufacturing overhead, excluding direct labor and materials.
Applied Overhead
The portion of overhead costs allocated to specific products or cost objects based on the predetermined overhead rate.
Actual Manufacturing Overhead
Refers to the actual incurred costs that are indirectly associated with the manufacturing of a product, including costs like utilities and maintenance for manufacturing facilities.
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