Examlex
Attributes of a heap do not include:
Per Unit
A term that refers to expressing costs, revenues, or any other financial metric on a per unit of production or per unit of sale basis.
Fixed Manufacturing Overhead
These are production costs that do not change with the level of manufacturing activity, such as rent for factory premises.
Inventories
Assets held for sale in the ordinary course of business, or materials to be used or consumed in the production process.
Deferred
Postponed or delayed actions or transactions, often referring to income or expenses that will be recognized in a future accounting period.
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