| No. | English | Farsi | Pashto | مضمون |
|---|---|---|---|---|
| 106 | overhead application: adding the manufacturing overhead cost to a product or a job by applying the predetermined manufacturing overhead per unit to the actual number of units of output. | - | - | Accounting |
| 107 | over-absorbed: refers to overhead; the actual overhead incurred is less than the amount allocated using the predetermined overhead rate. | - | - | Accounting |
| 108 | outstanding shares: the total number of shares that are owned by the shareholders and are available for trading in the marketplace. | - | - | Accounting |
| 109 | outsourcing: the process of having goods and services produced or provided by specialists from outside of the company; often involves goods and services that, traditionally, have been produced or provided internally. | - | - | Accounting |
| 110 | output: within a manufacturing environment--the amount produced. | - | - | Accounting |
| 111 | organization-sustaining activities: a level of activity that is not associated with a particular item or customer but is incurred to support the general operations of the organization (e.g. property tax, insurance, administration). | - | - | Accounting |
| 112 | ordinary annuity: a series of regular equal payments made at the end of the recording periods. | - | - | Accounting |
| 113 | order costs: costs associated with placing an order for merchandise inventory. | - | - | Accounting |
| 114 | opportunity cost: the economic benefit lost by choosing one alternative over another. | - | - | Accounting |
| 115 | off-balance sheet financing: a method of recording an asset or liability without it appearing on the balance sheet; an example would be an operating lease with the only reporting is the annual lease payment; no longer permitted under IFRS. | - | - | Accounting |
| 116 | obsolescence: the decline in the value of an item before it loses its functionality--due to changes in technology, economic conditions and/or psychological factors. | - | - | Accounting |
| 117 | notes to the financial statements: required by the full disclosure principle; provide additional information about the company's operations and financial status in order to enhance the comprehension of what has been provided in the statements. | - | - | Accounting |
| 118 | normal spoilage: loss of material during the manufacturing process that is expected and unavoidable. | - | - | Accounting |
| 119 | normal costing: a method of product costing that includes actual costs for direct materials and direct labour, but uses a pre-determined (standard) overhead rate for allocating manufacturing overhead. | - | - | Accounting |
| 120 | non-participating preferred shares: these preferred shareholders are entitled to receive dividends at the stated rate, but do not benefit from any additional dividends that might be available for common shareholders. | - | - | Accounting |