machine-down time

machine-down time The period during which a machine cannot be used, usually because of breakdown. If a machine is ‘down’, clearly production is not taking place, but it is customary in costing to attribute costs to the down time.

• debtor collection period
• debtors’ ledger
• debt rescheduling
• debt restructuring
• debt service ratio
• debt swap
• debt–equity ratio
• debug
• decentralization
• deceptive advertising
• decider
• decimal currency
• decision making
• decision-making unit
• decision model
• decision support system
• decision table
• decision tree
• deck cargo
• declaration of dividend
• declaration of solvency
• decline stage
• decreasing term assurance
• deductible
• deduplication