Utilization Rate
Utilization rate measures how effectively a company uses its available resources, such as labour hours or machinery capacity. It is calculated by comparing actual productive time to total available time. Higher utilisation indicates operational efficiency, while low rates may signal underperformance, excess capacity, or poor resource planning.
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Usury
Usury refers to the practice of charging excessively high interest rates on loans beyond legally permitted limits. While primarily a…
Upstream Transaction
An upstream transaction occurs when a subsidiary sells goods or services to its parent company. In consolidated financial statements, unrealised…
Understated
Understated describes a situation where an asset, income, or equity figure is recorded at a value lower than its actual…
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