a method of cost accounting in which overheads are apportioned to cost centres, where they are absorbed using predetermined rates Compare marginal costing
- Absorption edge
a discontinuity in the graph of the absorption coefficient of a substance plotted against the wavelength of x-rays being absorbed, representing the minimum energy necessary to free electrons from particular shells of the atoms of the substance.
- Absorption dynamometer
a device for measuring the torque or power of an engine in a process in which the energy supplied to the device by the engine is absorbed.
- Absorption hygrometer
a hygrometer that uses a hygroscopic chemical to absorb atmospheric moisture.
- Absorption nebula
. a cloud of interstellar gas and dust that absorbs and thus obscures the light from stars behind it, appearing as a dark patch in front of a bright nebula or in an otherwise bright area of sky. noun a type of nebula that is observed by its blocking of radiation from other sources See […]