CORDOBA Definition

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CORDOBA is a currency of Nicaragua.

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INDIRECT COST is that portion of cost that is indirectly expended in providing a product or service for sale (cannot be traced to a given cost object in an economically feasible manner) and is included in the calculation of COST OF GOODS SOLD, e.g. rent, utilities, equipment maintenance, etc. Opposite of direct cost.

CAPITAL IN EXCESS OF PAR see ADDITIONAL PAID IN CAPITAL.

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