- Business: a cost that is treated as an expense rather than passed on to a consumer
- cost accounting: indirect manufacturing costs such as property taxes and insurance are called absorbed cost they are distinguished from variable costs such as direct labor and materials
- Finance: an account that has been combined with relative accounts in preparing a financial statement and has lost its separate identity also called absorption account or adjunct account
- Security: issue that an underwriter has completely sold to the public also in Market trading Securities are absorbed as long as there are corresponding orders to buy and sell the market has reached the absorption point when further a simulation is impossible without an adjustment in price.
