DUN & BRADSTREET Definition

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DUN & BRADSTREET (D&B) is a United States based for profit agency that furnishes subscribers with marketing statistics and the financial standings and credit ratings of businesses.

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INVESTMENT TRUST is a company that invests a fixed amount of money in a variety of stocks and shares as a way of spreading risk. Investment trusts have fixed capital, unlike unit trusts, which can create or redeem units in response to demand.

PRACTICAL CAPACITY is where the cost of production is based on the practical capacity of production facilities. Therefore, the proportion of overheads allocated to a unit of production is not to be increased as consequence of idle capacity of the plant.

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