FACTORY OVERHEAD is the costs of operating a factory which cannot be assigned directly to a specific department or product.
NET ACCOUNTS RECEIVABLE is equal to total accounts receivable; minus an estimate for amounts the company believes it will never collect.
COST OF GOODS SOLD (COGS) is a figure representing the cost of buying raw material and producing finished goods. Included are precise factors, i.e. material and factory labor; as well as others that are variable, such as factory overhead.
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