Examlex
There is a loss on redemption of bonds when bonds are redeemed above carrying value.
Activity Rate
The activity rate is a cost accounting term that refers to the rate at which indirect costs are allocated to products or services based on specific activities.
Activity-Based Costing
An accounting method that assigns costs to products or services based on the activities and resources used in the production or delivery process.
Activity Rate
In cost accounting, it's the cost driver rate used in activity-based costing to assign indirect costs to products or services based on each activity's frequency and intensity.
Manufacturing Overhead
All manufacturing costs that cannot be directly traced to individual units produced, such as electricity, maintenance, and factory management salaries.
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