Absorption costing

a method of cost accounting in which overheads are apportioned to cost centres, where they are absorbed using predetermined rates Compare marginal costing

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  • 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 […]

  • Absorption spectrum

    the spectrum formed by electromagnetic radiation that has passed through a medium in which radiation of certain frequencies is absorbed. Historical Examples The liquid is without colour, and gives no absorption spectrum. Encyclopaedia Britannica, 11th Edition, Volume 16, Slice 7 Various This colour possesses an absorption spectrum (figured at p. 55). Poisons: Their Effects and […]

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