the term that describes a person who is unable to defend himself in court as he is suffering from ill health or a mental incapacity.

Unused part of manufacturing costs that can’t be applied to earned income if level of production drops.

Indirect cost that can’t be spread to a few customers but must be spread over all customers according to a measure of volume.

A passenger’s baggage that is sent separately as cargo and not as accompanied baggage.

a the term that means it is not yet due.

Incapable of being aliened, that is, sold and transferred.

Benefit without a schedule of benefit that will pay out to a set amount.

Expenses of the insurer that can’t be charged to one specific claim.

Reserved that is set aside to cover uncertain costs of a project.

Funds of a plan pooled together that are used to benefit all participants in the plan.

Overhead or an indirect cost that can’t be included in calculating cost of a government project.

Balance of bond discount remaining to be written off against expenses of the life of the bond.

Balance of bond premium remaining to be written off against expenses of the life of the bond.

Balance of received discount over market price of purchased securities reaming to be written off against the expenses.

Balance of premium that was paid over market price and is waiting to be written off against its expenses.

Agreement of all the persons concerned, in holding one and the same opinion or determination of any matter or question; as the concurrence of a jury in deciding upon their […]

the term that is given to the verdict where all of the jurors have agreed.

Funds in a temporary account until final allocation is made.

Same as retained earnings unless a portion is to be held for a certain purpose.

Payment in gross, on an estimate as to amount, and where the merchant, on a final liquidation , will be entitled by law to allowances or de- ductions which do […]

Items in seller’s inventory where the buyer’s order will be taken from.

Certified Public Accountant ‘s decision not involved in preparing a financial statement is called in for a unbiased opinion.

The viewing of any form of confidential information without permission .

Sum that is spent for purposes it was not intended to be spent on.

This phrase means to practice law without having a license to do so.