Idle capacity refers to the portion of production capacity, manpower, or resources that is available but not being used. This means the business has the ability to produce more or do more work, but actual demand or activity is lower than that level. Idle capacity can increase the cost per unit because fixed costs continue even when resources remain underused.
Issued Share Capital
Issued share capital is the portion of a company’s authorized share capital that has actually been offered and allotted to shareholders. It represents the...
Invoice
An invoice is a formal document issued by a seller to a buyer requesting payment for goods supplied or services rendered. It usually contains...
Investment Property
Investment property is land or a building held to earn rental income, capital appreciation, or both, rather than for use in operations or for...
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