What does absorption mean? definition, meaning and audio pronunciation Free English Language Dictionary

It is also common for several neighboring transitions to be close enough to one another that their lines overlap and the resulting overall line is therefore broader yet. These particles (the absorbate) diffuse or dissolve into the absorbent how to use an accounts receivable aging report substance. Absorption occurs passively (diffusion) or actively (facilitated diffusion or active transport) and is an endothermic process. Absorption rate depends on several factors, include concentration, exposed surface area, and pressure.

• The uniform distribution of the molecular species throughout the bulk is called Absorption.
• Realtors use it to determine how many homes are sold in a particular area at any given time.
• For spectroscopy, it is generally desirable for a source to cover a broad swath of wavelengths in order to measure a broad region of the absorption spectrum.

In addition, absorption costing takes into account all costs of production, such as fixed costs of operation, factory rent, and cost of utilities in the factory. It includes direct costs such as direct materials or direct labor and indirect costs such as plant manager’s salary or property taxes. Because absorption costing includes fixed overhead costs in the cost of its products, it is unfavorable compared with variable costing when management is making internal incremental pricing decisions. This is because variable costing will only include the extra costs of producing the next incremental unit of a product.

Metal Carbonyls: Types, Preparation, Uses, and Examples

Lenders and banking institutions will also consider market conditions when evaluating loan and credit terms. During periods of low absorption, banks may feel tempted to entice clients to borrow money with more favorable loan terms. Alternatively, lenders can be more selective during high absorption periods as they are more likely to have a broader portfolio of prospective borrowers. The specificity also allows unknown samples to be identified by comparing a measured spectrum with a library of reference spectra. In many cases, it is possible to determine qualitative information about a sample even if it is not in a library.

The change in energy as the wave passes through a layer is a constant of the material for a given wavelength and is called its absorption coefficient. Absorption is endothermic, meaning that it is a process that has some input of energy. In absorption, energy from the absorbate is then added to the energy of the absorbent system, which increases the energy of this system. The process of absorption occurs and continues at a uniform rate throughout until all absorbate has been dissolved in the absorbent. If the amount of overhead assigned to the products manufactured is greater than the amount of overhead actually incurred, the products have overabsorbed the overhead costs.

• In other words, in adsorption, the concentration of the adsorbate increases only at the surface of the adsorbent, while in Absorption, the concentration is uniform throughout the bulk of the solid.
• In addition, spectral measurements can be used to determine the accuracy of theoretical predictions.
• A service, segment, project, activity, and corporate department are all examples of a cost object.
• In general, appraisers are responsible for analyzing market conditions and maintaining an awareness of the absorption rates for all types of appraisal values.

If the fractional absorption is taken as 33 percent, or 1/3, after the beam passes through the first layer d1, its initial energy (E0) will be reduced to E0/3. One-third the energy E0/3 will be absorbed passing through layer d2, and the beam will enter layer d3 with energy 1/3 (E0/3), or (E0/9). Similarly, each successive layer absorbs one-third of the energy it receives. Thus, for radiation of a given wavelength, an infinitesimally thin layer will reduce the energy of a wave by a fractional amount that is proportional to the thickness of the layer.

How Do You Calculate a Monthly Absorption Rate?

For example, when a chalk stick is dipped in ink, the surface attains the colour of the ink due to the adsorption of coloured molecules, while the solvent of the ink goes deeper into the stick due to Absorption. These compounds are antioxidants and may alter the membrane structure of the liver cell, thereby blocking the absorption of toxins; they may also stimulate the production of new liver cells. Involved in many detoxifying processes, sulphur provided by methionine protects cells from pollutants, slows cell aging, and is essential for absorption and bio-availability of selenium and zinc. NetSuite has packaged the experience gained from tens of thousands of worldwide deployments over two decades into a set of leading practices that pave a clear path to success and are proven to deliver rapid business value. With NetSuite, you go live in a predictable timeframe — smart, stepped implementations begin with sales and span the entire customer lifecycle, so there’s continuity from sales to services to support. Access and download collection of free Templates to help power your productivity and performance.

Advantages of Absorption Costing

Therefore, as production increases, net income naturally rises, because the fixed-cost portion of the cost of goods sold will decrease. The components of absorption costing include both direct costs and indirect costs. Direct costs are those costs that can be directly traced to a specific product or service. These costs include raw materials, labor, and any other direct expenses that are incurred in the production process.

If the machines ran 39,400 hours to produce good units, the products underabsorbed the fixed overhead by $15,000 ($985,000 absorbed – $1,000,000 of actual costs). Since the fixed manufacturing overhead costs (such as depreciation, salaries of manufacturing personnel, etc.) are indirect costs that occur in large amounts, they must be assigned or allocated to the products manufactured. The predetermined rate is likely based on the amount from the annual manufacturing overhead budget divided by some activity such as the expected number of machine hours.

Understanding Absorption Costing

Absorption, in wave motion, the transfer of the energy of a wave to matter as the wave passes through it. If there is only a small fractional absorption of energy, the medium is said to be transparent to that particular radiation, but if all the energy is lost, the medium is said to be opaque. For instance, the ocean appears to be transparent to sunlight near the surface, but it becomes opaque with depth. According to McBrain, when adsorption and Absorption occur simultaneously, it is called sorption. However, adsorption is instantaneous, which is fast, while Absorption is a slow process. For example, Dyes get adsorbed as well as absorbed in the cotton fibres; that is, sorption takes place.

The most common arrangement is to direct a generated beam of radiation at a sample and detect the intensity of the radiation that passes through it. The source, sample arrangement and detection technique vary significantly depending on the frequency range and the purpose of the experiment. An absorbed price increase of a cost input refers to the practice of a company choosing to bear the additional cost instead of opting to pass it on to its customers. The company would rather keep the sale at a lower margin rather than lose it altogether. Some procedures require an addendum showing that absorption rates were considered in appraisal calculations.

A spectrometer has an inherent limit on how narrow a line it can resolve and so the observed width may be at this limit. If the width is larger than the resolution limit, then it is primarily determined by the environment of the absorber. A liquid or solid absorber, in which neighboring molecules strongly interact with one another, tends to have broader absorption lines than a gas. Increasing the temperature or pressure of the absorbing material will also tend to increase the line width.

Some ground-based methods provide the possibility to retrieve tropospheric and stratospheric trace gas profiles. The scattering and reflection spectra of a material are influenced by both its refractive index and its absorption spectrum. In an optical context, the absorption spectrum is typically quantified by the extinction coefficient, and the extinction and index coefficients are quantitatively related through the Kramers–Kronig relations. Therefore, the absorption spectrum can be derived from a scattering or reflection spectrum. This typically requires simplifying assumptions or models, and so the derived absorption spectrum is an approximation. The integrated intensity—obtained by integrating the area under the absorption line—is proportional to the amount of the absorbing substance present.

Electrons are lost from the anodic area and absorbed into ions at the cathodic area. Whereas with the use of aqueous sodium hydroxide or any other strong base as a absorbent to dissolve an acid gas, the absorption reaction is followed by a rapid and irreversible neutralization reaction in the liquid phase. Such a process can be referred to as chemical absorption or reactive absorption. The temperature at which an absorption process might occur does not affect the speed or product of the process.

Translations of absorption

Absorption costing is typically used for external reporting purposes, such as calculating the cost of goods sold for financial statements. Absorption costing can skew a company’s profit level due to the fact that all fixed costs are not subtracted from revenue unless the products are sold. By allocating fixed costs into the cost of producing a product, the costs can be hidden from a company’s income statement in inventory. Hence, absorption costing can be used as an accounting trick to temporarily increase a company’s profitability by moving fixed manufacturing overhead costs from the income statement to the balance sheet. The assigning of fixed and variable manufacturing overhead costs are part of the cost accounting method known as absorption costing, which is required by U.S.

The absorption spectrum is primarily determined[2][3][4] by the atomic and molecular composition of the material. Radiation is more likely to be absorbed at frequencies that match the energy difference between two quantum mechanical states of the molecules. The absorption that occurs due to a transition between two states is referred to as an absorption line and a spectrum is typically composed of many lines. Recall that selling and administrative costs (fixed and variable) are considered period costs and are expensed in the period occurred. Absorption costing is also often used for internal decision-making purposes, such as determining the selling price of a product or deciding whether to continue producing a particular product.