Examlex
Which of the following is not an overhead variance?
Gift
A transfer of property or assets from one individual to another without the expectation of payment or anything in return.
Landscape Business
A business involved in modifying the visible features of an area of land, including flora, terrain shape, and structures.
Section 1231 Gain
relates to a gain from the sale or exchange of certain types of business property, which may be treated as either capital or ordinary gain for tax purposes.
Capital Gain
The profit earned from the sale of an asset or investment which exceeds its purchase price.
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