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Construction in progress. An accountancy term, construction in progress ( CIP) asset or capital work in progress entry records the cost of construction work, which is not yet completed (typically, applied to capital budget items). A CIP item is not depreciated until the asset is placed in service. Normally, upon completion, a CIP item is ...
The term is used in supply chain management, and WIP is a key input for calculating inventory on a company's balance sheet. In lean thinking , inappropriate processing or excessive processing of goods or work in process, "doing more than is necessary", is seen as one of the seven wastes (Japanese term: muda ) which do not add value to a product.
NHL[edit] In the National Hockey League, an offer sheet is a contract offered to a restricted free agent by a team other than the one for which he played during the prior season. If the player signs the offer sheet, his current team has seven days to match the contract offer and keep the player or else he goes to the team that gave the offer ...
In modern buildings, flashing is intended to decrease water penetration at objects such as chimneys, vent pipes, walls, windows and door openings to make buildings more durable and to reduce indoor mold problems. Metal flashing materials include lead, aluminium, copper, [1] stainless steel, zinc alloy, and other materials.
The distinction between independent contractor and employee is an important one in the United States, as the costs for business owners to maintain employees are significantly higher than the costs associated with hiring independent contractors, due to federal and state requirements for employers to pay FICA (Social Security and Medicare taxes) and unemployment taxes on received income for ...
The section sign ( §) is a typographical character for referencing individually numbered sections of a document; it is frequently used when citing sections of a legal code. [1] It is also known as the section symbol, section mark, double-s, or silcrow. [2] [3] In other languages it may be called the "paragraph symbol" (for example, German ...