ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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CAPITATION, generally, is a tax or payment levied on the basis of a fixed amount per person. In medical insurance, it is a method of paying for healthcare services on the basis of the number of patients who are covered for specific services over a specified period of time rather than the cost or number of services that are actually provided.
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FACTORY OVERHEAD is the costs of operating a factory which cannot be assigned directly to a specific department or product.
TAXABLE refers to goods or funds subject to taxation.