WITHOLDING, dependent upon application, is: a. income tax withheld from employees wages and paid directly to the government by the employer; or, b. a tax deducted from dividends on investments which are paid to foreign investors. This can be claimed back if there is a Double Taxation Agreement in place between the countries. See WITHHOLDING TAX.
COST ACCOUNTING is a managerial accounting activity designed to help managers identify, measure, and control operating costs.
CAPITAL RATIONING is restrictions put of the amount planned for new expenditures.
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