subvariance

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English[edit]

Etymology[edit]

sub- +‎ variance

Noun[edit]

subvariance ‎(plural subvariances)

  1. (accounting) A variance making up part of a larger variance.
    • 2010, Steven M. Bragg, The Ultimate Accountants' Reference
      This variance can also be broken down into three subvariances: a direct labor efficiency variance, a yield variance that relates to materials usage, and a variable overhead efficiency variance.