Breakage

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Breakage

1. In accounting, an amount of money set aside to cover the cost of goods that break during transport. Because these goods cannot be sold, the company loses the revenue they would produce. A company may prevent this revenue loss from adversely affecting its finances by setting aside a breakage allowance. This exists due to fiscal conservatism and not because a company expects an unusual number of goods to break.

2. In retail, a gift card that is purchased but not used. The revenue a retailer generates from breakage is all profit, except for the minimal costs necessary to produce the cards.
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The above numerical results agree well with the laboratory tests that rock breakages consisted of large chips, small chips, and rock powders, and it can be further concluded that small chips form first, and then large chips form by crack coalescence with the increase in indentation depth.
Caption: FIGURE 2: Rock breakages for the spacing of 80 mm when the indentation depths were (a1, a2) 7 mm, (b1, b2) 7.7 mm, and (c1, c2) 8.3 mm.
Caption: FIGURE 4: Rock breakages for the indentation depth of 7.7 mm when the spacings were (a) 60 mm, (b) 70 mm, and (c) 80 mm.
This paper reports the first case of cephalomedullary nail breakage in two points, the holes for the lag screw and the locking screw, related to nonunion of a subtrochanteric fracture and metal fatigue in a very active elderly female.
Low, "Management of gamma nail breakage with bipolar hemi-arthroplasty," Singapore Medical Journal, vol.
Falzarano et al., "The challenge of non-union in subtrochanteric fractures with breakage of intramedullary nail: evaluation of outcomes in surgery revision with angled blade plate and allograft bone strut," European Journal of Trauma and Emergency Surgery, vol.
Apart from the aforementioned damage principle, it is assumed that encapsulated material probably gives enhanced energy release due to the capsule breakage process.
DIC optical observation of the cracked region leads to the next analysis focussing on the detection of tube breakage.
An Acoustic Emission energy-based analysis was performed in order to distinguish capsule breakage from other damage events [17,18].
Globally, it was launched in the year 2000 to change and minimise the rate of breakage, which we were recording on the regular glass.
The effect on net income of this transaction is different than a breakage transaction (in which there would be no cost of goods sold as an expense).
Thus, the earnings are greater on the expiration of an unused gift card (breakage).