Expenses that are incurred in activities that are not associated directly with production.

A secondary obligation supporting performance or the satisfaction of another obligation.

The degree by which characteristics of design of a support or stand by system meet the needs of operation of the organization.

information attached to offers, agreements, financial statements etc. to provide a back up of the document. Also known as supporting document or supporting schedule.

The term that is used for the illegal tampering of accounts by adding false items.

Rights of a landowner to the exterior or upper section of land , water and other substances below the land. See mineral rights and subsurface rights.

The objective worth or meaning of a compensation, reward or action to the recipient.

Water that is naturally open to the atmosphere, lakes estuaries, reservoirs, seas etc.

Active surface agent allowing ‘wetting’ of a soiled surface and the suspension of greasy particles in a solution.

Exploring the World Wide Web by following links from place to another.

Sudden increase in line voltage lasting more than one cycle of line frequency, 50Hz in UK and elsewhere and 60Hz in North America.

The increase of rate of output that occurs to meet a sudden increase in demand, in war time for example, by working multiple shifts and expanding the capacity of production.

Device shielding electronic equipment from sudden increases in voltage caused by defective transformers, power restoration.

A schedule that lists surgeries and the benefits payable for each one.

The facility where outpatients receive surgical services.

The risk that can’t be insured by agents in its jurisdiction.

Property not being used but is held by a state government. It may be out of date of not working.

The amount that is appropriated out of surplus earned for future or unforeseen expenditure.

Difference between wages and the value of goods or services produced by the worker.

Observation and collection of data to provide evidence for a purpose.