| No. | English | Farsi | Pashto | مضمون |
|---|---|---|---|---|
| 211 | disposal of assets: refers to the removal of an asset and its associated accounts (accumulated depreciation) from the accounting records because (1) it is fully depreciated and is no longer used, (2) it has been sold, or (3) of unforeseen circumstances (e.g. theft, natural disaster). | - | - | Accounting |
| 212 | discounted cash flow: a method of valuing an investment by determining the present value of expected future cash flows. | - | - | Accounting |
| 213 | discount rate: the interest rate used when calculating present value. | - | - | Accounting |
| 214 | discontinued operations: a part of a company (segment, department, major product line) that has been shut down, disposed of or classified as held for sale; must be reported separately from ongoing operations on the financial statements. | - | - | Accounting |
| 215 | direct write-off method: only appropriate for small businesses with very few accounts receivable; when an account is deemed uncollectible, the amount is charged to Bad Debt Expense, and the receivable is removed from the books. There is no attempt to match the expense with the revenue. This method is not permitted under IFRS. | - | - | Accounting |
| 216 | direct method (for preparing the cash flow statement): uses the actual cash inflows and outflows when determining cash from operations, as opposed to converting the accrual basis of operating income to the cash basis. | - | - | Accounting |
| 217 | direct materials quantity (usage) variance: difference between the (standard cost per unit x the actual quantity used) and the (standard cost per unit x the standard amount allowed for production at that level); simplified, it is the standard cost x (the actual quantity used minus the standard quantity allowed). | - | - | Accounting |
| 218 | direct materials efficiency (price) variance: the difference between (the actual price per unit x the actual amount of material used [or purchased]) and (the standard price per unit x actual amount of material used [or purchased]). Simplified, it is the actual amount of material used (or purchased) x (the actual price per unit minus the standard price per unit). | - | - | Accounting |
| 219 | direct materials: items of direct material that have not been taken into production. | - | - | Accounting |
| 220 | direct materials: are the materials used in the production of an item that can be traced directly to that item (e.g. buttons sewed on a custom-tailored coat). | - | - | Accounting |
| 221 | direct labour rate (price) variance: the difference between (the actual rate x the actual hours worked) and (the standard rate x the actual hours worked). Simplified, it is the actual number of hours worked x (actual rate minus standard rate). | - | - | Accounting |
| 222 | direct costing: a method of product costing by which product costs include direct materials, direct labour and variable manufacturing overhead. Fixed manufacturing overhead is treated as a period cost. | - | - | Accounting |
| 223 | direct labour efficiency (quantity) variance: the difference between (the standard cost x the actual labour hours used during a period) and (the standard cost x the hours allowed for the same period); simplified, it is standard cost per hour x (actual hours used less standard hours allowed). | - | - | Accounting |
| 224 | direct cost: a cost that can be directly attributable to its cost object (e.g. direct materials--in an automobile plant, tires can be traced to the specific automobile on which they were installed). With the current sophisticated software, more and more items can be classified as direct, making the actual costing process much more accurate. | - | - | Accounting |
| 225 | direct allocation method: a method for allocating the costs of service/support departments to the operating (revenue-producing) departments; follows the matching principle--matching revenue with expenses incurred to produce that revenue in the same period. | - | - | Accounting |
