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RUBLE (ROUBLE, RUBLEI) is a currency of Russia, Tajikistan, Tatarstan, and Transnistria.

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COST ACCOUNTING is a managerial accounting activity designed to help managers identify, measure, and control operating costs.

PIGGYBACK, dependent upon usage, can mean: 1. On the back or shoulder or astraddle on the hip; 2. Two lenders participating in the same loan (piggyback loan) 3. Unauthorized access to a data processing system via an authorized users legitimate connection (piggyback entry) 4. Haul by railroad car; 5. SEC registration of existing holdings of shares in a corporation combined with an offering of new public shares (piggyback registration) 6. Rights that entitle an investor to register and sell his or her stock whenever the company conducts a public offering (piggyback rights).

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