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If you must give an employee a negative performance review
Incremental Cash Flow Principle
The concept that financial decisions should be made based on the changes in cash flows that the decisions will cause, ignoring cash flows that will not be affected.
Negative Effects
Adverse outcomes or impacts that result from an action, event, or policy.
Sunk Costs
Costs that have already been incurred and cannot be recovered, which should not affect future business decisions.
Capital Project
A long-term investment undertaken to build, add or improve on a capital asset such as buildings or infrastructure, with the expectation of enhancing value.
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