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The branch of accounting in which one records, analyzes, and summarizes costs of material, labor, and burden, and compares these actual costs with predetermined budgets and standards.

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GREENWICH HOUR ANGLE

Angular distance west of the Greenwich celestial meridian; the arc of the celestial equator, or the angle at the celestial pole, between the upper branch of the Greenwich celestial meridian and the hour circle of a point on the celestial sphere, measured westward from the Greenwich celestial meridian throug

GUINEA CURRENT

A North Atlantic Ocean current flowing eastward along the south coast of northwest Africa into the Gulf of Guinea. The Guinea Current is the continuation of the Atlantic Equatorial Countercurrent augmented by the eastern branch of the Canary Current.

HOUR ANGLE

Angular distance west of a celestial meridian or hour circle; the arc of the celestial equator, or the angle at the celestial pole, between the upper branch of a celestial meridian or hour circle and the hour circl

IRMINGER CURRENT

A North Atlantic Ocean current, one of the terminal branches of the Gulf Stream System (part of the northern branch of the North Atlantic Current); it flows toward the west off the south- west coast of Iceland. A small portion of the water of the Irminger Current bends around the west coast of Iceland but the greater amount turns south and becomes more or less mixed with the water of the East Greenland Current.

PRINCIPAL WARFARE OFFICER

The one of a number of warfare branch specialist officers.

KUROSHIO

A North Pacific Ocean current flowing northeastward from Taiwan to the Ryukyu Islands and close to the coast of Japan. The Kuroshio is the northward flowing part of the Pacific North Equa- torial Current (which divides east of the Philippines). The Kuroshio divides near Yaku Shima, the weaker branch flowing northward through the Korea Strait and the stronger branch flowing through Tokara Kaikyo and then along the south coast of Shikoku. There are light seasonal variations in speed; the Kuroshio is usually strongest in summer, weakens in autumn, strengthens in winter, and weakens in spring. Strong winds can accelerate or retar

LOCAL LUNAR TIME

The arc of the celestial equator, or the angle at the celes- tial pole, between the lower branch of the local celestial meridian and the hour circle of the moon, measured westward from the lower branch of the local celestial meridian through 24 hours; local hour angle of the moon, expressed in time units, plus 12 hours. Local lunar time at the Greenwich meridian is called Greenwich lunar time.

LHA

Angular distance west of the local celestial meridian; the arc of the celestial equator, or the angle at the celestial pole, between the upper branch of the local celestial meridian and the hour circle of a point on th

LOCAL APPARENT TIME

The arc of the celestial equator, or the angle at the celestial pole, between the lower branch of the local celestial meridian and the hour circle of the apparent or true sun, measured westward from the lower branch of the local celestial meridian through 24 hours; local hour angle of the apparent or true sun, expressed in time units, plus 12 hours. Local apparent time at the Greenwich meridian is called Greenwich apparent time.

LOCAL MEAN TIME

The arc of the celestial equator, or the angle at the celes- tial pole, between the lower branch of the local celestial meridian and the hour circle of the mean sun, measured westward from the lower branch of the local celestial meridian through 24 hours; local hour angle of the mean sun, expressed in time units, plus 12 hours. Local mean time at the Greenwich meridian is called Greenwich mean time, or Universal Time.
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