underapplied
Not fully allocated
Underapplied describes overhead costs that have been allocated to products or projects at a rate lower than what was actually incurred.
In cost accounting, when estimated overhead rates fall short of actual expenses, the difference is underapplied: We had $50,000 in underapplied overhead this quarter.
The opposite is overapplied.
Not yet utilized
- latentPresent but inactive
- dormantInactive but capable
- unrealizedNot made actual
- unusedNever put to purpose
idle · neglected · overlooked · wasted · squandered · unexploited · underdeveloped · inactive
Not noticed or considered
- unrecognizedNot identified or acknowledged
- dismissedReleased from duty
- neglectedNot given proper attention
- ignoredPurposely not noticed
downplayed · minimized · belittled · underestimated · misjudged · marginalized · unappreciated · underrated
untapped
Not yet utilized
- latentPresent but inactive
- dormantInactive but capable
- unrealizedNot made actual
unused · idle · neglected · overlooked · wasted · squandered · unexploited · underdeveloped · inactive · unexercised
overlooked
Not noticed or considered
- unrecognizedNot identified or acknowledged
- dismissedReleased from duty
- neglectedNot given proper attention
ignored · downplayed · minimized · belittled · underestimated · misjudged · marginalized · unappreciated · underrated · disregarded
apply, application, appliance, applied, applying, applicant, applicable, applies, applicability