ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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DISC is Domestic International Sales Corporation.
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UNDER-APPLIED FACTORY OVERHEAD is the amount of residual factory overhead that remains once all known overhead allocations are assigned to the applicable products. See also UNABSORBED COSTS.
LIMITED PARTNER is a partner in a venture who has no management authority and whose liability is restricted to the amount of his or her investment.