Examlex
Cash flows from investing activities, as part of the statement of cash flows, include receipts from the issuance of bonds payable.
Value-Added
The enhancement a company gives its product or service before offering the product to customers, which can differentiate a company in the market, increase product value, and command a higher price.
Design Engineering
The branch of engineering focused on the design, development, and testing of products, systems, or structures, ensuring they meet specified requirements.
External Failure Cost
Costs incurred when a product or service fails to meet quality standards after it is delivered to the customer, including returns, repairs, and warranty claims.
Non-Value-Added
Activities or processes that do not add any significant value to the final product or service from the customer's perspective.
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