UNABSORBED COSTS Definition

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UNABSORBED COSTS occurs when the cost structure does not fully reflect all variable and/or fixed costs.

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CAPITAL PROFIT is a synonym for: RETURN OF CAPITAL is the distribution of cash that resulted from tax savings on depreciation, sale of a capital asset or securities, or any other sources unrelated to retained earnings.

CASH COVERAGE RATIO see CASH DEBT COVERAGE RATIO.

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