USAGE VARIANCE is the difference between the budgeted quantity of materials and the actual quantity used.
SUBSCRIBER, in securities, is an entity that contributes (or promises to contribute) a sum of money to purchase securities. The term Subscriber encompasses all Non-Professional and Professional Subscribers. See NON-PROFESSIONAL SUBSCRIBER and PROFESSIONAL SUBSCRIBER.
APIC is an acronym for Additional Paid-In-Capital (finance/business).
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