Unappropriated Retained Earnings
Unappropriated retained earnings are the portion of net income not designated for a specific purpose (like dividends or reserves). They remain available for reinvestment or future distribution. Unlike appropriated earnings, these funds are unrestricted and can be used as management sees fit for business operations.
More Items
Under-absorption of Overheads
Under-absorption of overheads happens when the allocated overheads to products or jobs are less than the actual overheads incurred. It…
Unfavourable Variance
An unfavourable variance occurs when actual costs exceed budgeted or standard costs, or when actual revenue falls short of expectations.…
Utility Expense
Utility expense represents the cost of services such as electricity, water, gas, and internet used in business operations. It is…
This website uses cookies to improve your experience. You can accept all or reject non-essential cookies.