absorption rate From: A Dictionary of Accounting | Date: 1999| Author: | © A Dictionary of Accounting 1999, originally published by Oxford University Press 1999. Copyright information

absorption rate ( overhead absorption rate ; recovery rate ) The rate or rates calculated in an absorption costing system in advance of an accounting period for the purpose of charging the overheads to the production of that period. Absorption rates are calculated for the accounting period in question using the following formula: budgeted overhead/budgeted production.

In absorption costing ...

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