Examlex
Amicus curiae briefs may only be filed by formal litigants in a particular case being heard by the Supreme Court.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to products or job orders, based on a particular activity base such as labor hours or machine hours.
Machine-Hours
A measure of production time, calculated as the total hours that machines are operating in the manufacturing process.
Job-Order Costing System
An accounting system that accumulates costs for each individual job or project, useful in custom manufacturing environments.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to individual products or job orders, based on a certain activity base.
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