SELL-IN ACCOUNTING records shipments to wholesalers as product sales whether or not they expand retail or wholesale stocking, i.e. revenue is recorded when a product enters the distribution stream while sell-through does not. See SELL-THROUGH ACCOUNTING.
INCREMENTAL COST is the increase or decrease in costs as a result of one more or one less unit of output.
INTERNAL CONTROL WEAKNESS is a defect in the design or operation of internal controls.
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