VALUATION PROCEDURE is the act, manner, and technique of performing the steps of an appraisal method.
AUDITOR is an accountant usually certified by a national professional association of accountants, if one exists in the corporation's country, or certified by another countrys recognized national association of accountants. Corporations will often work with both internal auditors and external auditors.
UNDERABSORBED BURDEN is where total employee costs, other than salaries, have not been fully allocated to products sold or services offered.
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