ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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UNDER-APPLIED FACTORY OVERHEAD Definition
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.
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PERTURBATION CONTROL is a restriction control to limit the access a particular user has to details in a database. It introduces noise into the output (perturbs, or changes it) to shield the specifics of one record from the person who has only access to summary information.
CURRENT COST is the cost which would be incurred for replacement of an asset.