Computer Mouse and Interface Device Maker AdvTechPRO Is Only a Fraction

question 1

Multiple Choice

Computer mouse and interface device maker AdvTechPRO is only a fraction the size of software giant Terminal Time Software Inc. AdvTechPRO manufactures every variation of computer mouse imaginable (for left-handed people, wireless mice, shaped like actual mice, LED mice, etc.) . Through skillful ________, the firm dominates the PC mouse market, with Terminal Time Software as its runner up.

• A) centralization techniques
• B) niching
• C) brand imaging
• D) vertical integration
• E) benchmarking

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Definitions:

Initial Recognition

The process of recording an asset or liability in the financial statements at the time it is incurred or acquired.

Measurement Basis

The method or approach used in accounting to determine the value at which assets, liabilities, income, and expenses are recorded in the financial statements.

Cost

The value of money that has been used up to produce something or deliver a service, and hence is not available for use anymore.

Revaluation

An adjustment of the value of an asset to reflect its current market value rather than its cost value.