Idle Capacity
Idle capacity refers to unused production potential within a business during a specific period. It represents resources such as labour, machinery, or facilities that are available but not actively generating output. Identifying idle capacity helps management control overhead costs, improve efficiency, and make better decisions about scaling operations or reducing fixed expenses.
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Investment Portfolio
An investment portfolio is a collection of financial assets such as stocks, bonds, and other securities held by a business…
Interest Accrual
Interest accrual refers to the recognition of interest expense or income over time, even if it has not yet been…
Income Distribution
Income distribution refers to how profits are allocated among stakeholders, such as shareholders, employees, or reinvestment in the business. It includes dividends,…
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