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08.08.2013 08:04 |
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Written plea of guilty
1) Offender summoned to appear in Court to answer for alleged offence may instead write pleading guilty (but possibly stating mitigating circumstances) and asking the Court to deal with the case in his or her absence.
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08.08.2013 08:02 |
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Writing down allowance
1) Term used in depreciation calculations to indicate the amount to be 'written down' for this year (ie the amount by which the value of the asset is to be depreciated for one year's life).
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08.08.2013 08:00 |
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Works truck/trailer
1) Legally defined as truck/trailer designed to be used in private premises and used on road only for delivering goods between or to or from premises or vehicles in the immediate neighbourhood. Special rate of VED applies.
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06.08.2013 20:39 |
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Working capital
1) Funds needed by a business to meet its day-to-day expenditure (ie operating expenses).
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06.08.2013 20:38 |
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Work in progress (WiP)
1) The total amount of work in process, between production stages or subject to a waiting time. (Source: ILTSupply-Chain Inventory Management SIG)
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06.08.2013 20:36 |
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WMS
1) Warehouse Management System. Computer software.
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08.08.2013 08:03 |
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Written off/down
1) Accounting term referring to an asset which has been fully depreciated in the books of account.
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08.08.2013 08:01 |
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Write-off
1) When a vehicle is damaged beyond repair in an accident and constitutes an insurance claim on this basis. See also Total loss.
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08.08.2013 07:59 |
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Working stock
1) The stock of materials, components and subassemblies (excluding safety stock) held in advance of demand so that ordering can be done on a lot size rather than on an as-needed basis.
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06.08.2013 20:38 |
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Work-in-progress stock
1) The stock of products and/or materials and components which are still in the production department and are not, or are no longer, included in the stock in the store. (Source: ILT Supply-Chain Inventory Management SIG)
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06.08.2013 20:37 |
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Woolf Reforms
1) Also known as Civil Procedure Rules. A procedure introduced in 1999 for speeding-up civil claims through courts, particularly the pre-trial procedure, and reducing the cost of litigation.
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06.08.2013 20:35 |
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Wipe the slate clean
1) Term used in connection with the driving licence penalty points scheme whereby once 12 points have been accumulated within a three-year period a mandatory disqualification has been imposed; the driver's 'slate' in this respect will be wiped clean for a fresh start.
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