COST ROLLUP is a determination of all cost elements within total cost. A cost rollup will normally but not always allow for the dissection of cost by material by a where used chain to the individual component, labor by operation and overheads applied. See COST IMPLOSION.
CRUT is an acronym for Charitable Remainder Unitrust.
EARNING CAPACITY is the net average earnings at a given moment in time: past, current or future.
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