original selling priceother assetsother expensesother factorsother incomeother mathematical modelsother receivablesother revenueother revenuesout of pocket costsout put oriented principlesoutflow of cashoutputoutput dataoutput methodoutput reconciliationoutput scanningoutright saleoutstandingoutstanding capital stockoutstanding sharesover absorptionover ageover or under absorbed overheadoverapplied factory overheadoverauditingoverdraftoverheadoverhead absorptionoverhead expensesoverhead over or under recoveryoverseas investorsoverstateoverstatementovertimeovertime premiumovertrading companyowners equityownershipownership concentrateownership interestownership rights