Examlex
________ is the process of splitting or combining normalized relations into physical tables based on affinity of use of rows and fields.
Operating Assets
Assets required for a company to conduct its daily business operations, including property, plant, and equipment, but excluding investments and non-operational assets.
Cost Center
A department or unit within an organization that does not directly contribute to profit but incurs costs for its operation.
Responsibility Center
Any business segment whose manager has control over costs, revenues, or investments in operating assets.
Queue Time
The duration a product or job order spends waiting to be processed, not including the time actually taken to complete the task.
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