OVERHEAD is the costs associated with providing and maintaining a manufacturing or working environment. For example: renting the building, heating and lighting the work area, supervision costs and maintenance of the facilities. Includes indirect labor and indirect material.
CREDITORS TURNOVER = Average creditors / (Credit Sales / 365).
GARNISH is to take a debtors wages under a legal order, e.g. for child support or an IRS tax liability.
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