Use absorption rate to assess near-term market pressure. High rates indicate tighter conditions even in smaller or less ...

The absorption rate of new apartments remained near historical lows in last year’s fourth quarter, according to the latest Census Bureau report, as the number of completions posted a third straight ...

Companies must choose between absorption costing and variable costing in their accounting systems, and there are advantages and disadvantages to either choice. Absorption costing, also known as full ...