USAGE VARIANCE is the difference between the budgeted quantity of materials and the actual quantity used.
ERP can mean either Enterprise Resource Planning or Early Retirement Program. See ENTERPRISE RESOURCE PLANNING.
OTHER INFORMATION, in accounting, is financial and nonfinancial information (other than the financial statements and the auditor's report) included in a document containing audited financial statements and the auditor's report thereon, excluding required supplementary information.
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