CONVERTIBLE DEBT is a debt instrument which can be exercised into the security of the debtor in accordance with the conditions set forth in the debt instrument.
DCAA is the Defense Contract Audit Agency.
YIELD VARIANCE is the effect of varying the total input of a factor of production; e.g., direct materials or labor; while holding constant the input mix, i.e. the proportions of the types of materials or labor utilized, and the weighted average unit price of the factor of production.
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