backflush costing
refers to a method of costing that links cost to the output produced.
backlog depreciation
depreciation which has not been provided in previous accounts because of an increase in the value of the asset during the current year due to inflation.
backup withholding
in America, payors of interest, dividends and other reportable payments must withhold income tax equal at a rate equal to the fourth lowest rate applicable to single filers if they fail to supply a federal id number or if they fail to certify that they are not subject to it.