absorption
B2CEFR level
25/100Rarity: fairly common
TechnicalRegister
A costing method under which fixed manufacturing overheads are included in the cost of production.
Under absorption, unsold units carry a share of fixed overhead into closing inventory.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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