In computing the UBC recycling rate, which is derived by dividing the number of cans recycled by the number of cans sold (i.e., those available for recycling), the Aluminum Association includes domestic and imported scrap cans in the numerator, but only domestically-produced (and sold) new cans in the denominator.
Margin of safety (financial) Margin of safety (safety margin) is the difference between the intrinsic value of a stock and its market price. Another definition: In Break even analysis (accounting), margin of safety is how much output or sales level can fall before a business reaches its breakeven point. 1 History.
Contribution margin is the intermediate profit that appears on variable costing income statement, while gross profit margin, which equal sales minus all product costs (direct materials, direct labor and manufacturing overheads), appears on absorption costing income statement.