Your comments throughout the thread are insightful & actionable. Yet, I will say that accountingcoach.com is the online resource that provides reliable and clear definitions & explanations for accounting terms. At least in the US when trying to figure out what is required of US GAAP, for example, accountingcoach.com provides clear definitions to differentiate between direct costs, manufacturing overhead, operating expenses, and inventoriable costs in general. This is in contrast to a lot of other online sources- including articles written by CPAs or accountancy websites!- where the writing is either too tortured to learn from or outright wrong!