BURDEN RATE Definition

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BURDEN RATE, when referring to personnel burden, is the sum of employer costs over and above salaries (including employer taxes, benefits, etc.). When referring to factory or manufacturing see OVERHEAD.

Learn new Accounting Terms

CIF (COST, INSURANCE AND FREIGHT) is a shipment where all shipping costs are paid by the exporter, including insurance.

RESERVE is an accounting entry that properly reflects contingent liabilities.

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