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2. Capital cost - Wikipedia

   en.wikipedia.org/wiki/Capital_cost

   Capital costs are fixed, one-time expenses incurred on the purchase of land, buildings, construction, and equipment used in the production of goods or in the rendering of services. In other words, it is the total cost needed to bring a project to a commercially operable status.

3. Pre-determined overhead rate - Wikipedia

   en.wikipedia.org/wiki/Pre-determined_overhead_rate

   For example, the costs of heating and cooling a factory in Illinois will be highest in the winter and summer months and lowest in the spring and fall. If the overhead rate is recomputed at the end of each month or each quarter based on actual costs and activity, the overhead rate would go up in the winter and summer and down in the spring and fall.

4. Equipment leasing vs. financing - AOL

   www.aol.com/finance/equipment-leasing-vs...

   Equipment leases can be a capital lease or an operating lease You may need at least two years in business and $100,000 in annual revenue to qualify for an equipment loan or lease

5. Manufacturing cost - Wikipedia

   en.wikipedia.org/wiki/Manufacturing_cost

   Manufacturing cost is the sum of costs of all resources consumed in the process of making a product. The manufacturing cost is classified into three categories: direct materials cost , direct labor cost and manufacturing overhead . [ 1 ]

6. Cost accounting - Wikipedia

   en.wikipedia.org/wiki/Cost_accounting

   Standard Costing is a technique of Cost Accounting to compare the actual costs with standard costs (that are pre-defined) with the help of Variance Analysis. It is used to understand the variations of product costs in manufacturing. [6] Standard costing allocates fixed costs incurred in an accounting period to the goods produced during that period.

7. Pros and cons of equipment loans - AOL

   www.aol.com/finance/pros-cons-equipment-loans...

   Equipment loans often have a higher payment than an equipment lease but allow you to own the asset outright at the end of the loan term. For many business owners, buying equipment is an important ...