Unit-level Activity
Unit-level activity refers to actions performed each time a single unit of product is produced. Examples include direct labour hours, machine operations, or material consumption. Tracking these activities helps determine variable costs and refine product pricing under activity-based costing.
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Unit Trust
A unit trust is a collective investment scheme where investors pool funds to invest in diversified assets such as stocks,…
Underwriting Commission
Underwriting commission is the fee paid to underwriters for assuming the risk of buying and reselling securities or insurance policies.…
Unearned Discount
An unearned discount is the portion of a financial discount received before it is actually earned, typically on prepaid expenses…
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