ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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DIRECT LABOR BUDGET Definition
DIRECT LABOR BUDGET is a budget of planned expenditures for direct labor. The direct labor budget indicates the rate per hour and the number of hours necessary to meet production requirements. See OPERATING BUDGET.
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COST OF MONEY is a form of indirect cost incurred by investing capital in facilities employed on government contracts.
EF&L is Errors, Fines and Losses.