Dictionary of Accounting Terms: idle time
idle time
cost of direct labor for employees unable to perform their assigned tasks because of machine breakdowns, shortage of materials, power failure, sloppy production scheduling, and the like. The cost of idle time is treated as part of factory overhead-that is, as part of indirect manufacturing costs that should be spread over all the production of a period.
Dictionary of Business Terms: idle time
idle time
Administration: time when an employee is unable to work because of machine malfunction or other factors beyond the employee's control. Usually the worker receives compensation during idle time. See also dead time; downtime
Computers: available time during which the computer is not in use.
