equivalent

  • 131equivalent units — effective units Unfinished units of production that remain in a process at the end of a period as work in progress (or process). Degrees of completion are assigned to each cost classification, which, when applied to the number of units in work in …

    Accounting dictionary

  • 132equivalent units — effective units Unfinished units of production that remain in a process at the end of a period as work in progress (or process). Degrees of completion are assigned to each cost classification, which, when applied to the number of units in work in …

    Big dictionary of business and management

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