Tag: unit

Passive Activity Loss Rules

What is 'Passive Activity Loss Rules' A set of rules that prohibits using passive losses to offset earned or ordinary income. Passive...

Quantity Discount

What is a 'Quantity Discount' A quantity discount is an incentive offered to a buyer that results in a decreased cost per...

Variable Cost-Plus Pricing

What is 'Variable Cost-Plus Pricing' Variable cost-plus pricing is a pricing method in which the selling price is established by adding a...
Variable Overhead Efficiency Variance

Variable Overhead Efficiency Variance

How Does Variable Overhead Efficiency Variance Affect Your Overhead Rate? There are two forms of overhead rate variation: Fixed overhead rate variance and Variable Overhead...

Value-Added Reseller

DefinitionA value-added reseller is a company that adds features or services to an existing product, then resells it as an integrated product or complete...

Value Averaging

What is 'Value Averaging' An investing strategy that works like dollar cost averaging (DCA) in terms of steady monthly contributions, but differs...

Variable Cost

What is a 'Variable Cost' A variable cost is a corporate expense that varies with production output. Variable costs are those costs...

Value Change

What is 'Value Change' An adjustment made to a stock's price to reflect the number of outstanding stock shares, or shares of...

Velocity Of Money

DefinitionThe term "velocity of money" refers to how fast money passes from one holder to the next. It can refer to the income velocity...

Variable Overhead

What is a 'Variable Overhead' Variable overhead is the indirect cost of operating a business, which fluctuates with manufacturing activity. For example,...

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