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Reciprocal Services Method
A cost allocation technique used in managerial accounting to allocate costs between interdependent departments by solving simultaneous equations.
Sequential Method
A cost allocation method used for assigning the costs of support departments to operating departments sequentially, in a specific order based on the level of service provided.
Algebraic Expressions
Mathematical phrases that can contain ordinary numbers, variables, and mathematical operations, but do not have an equality sign.
Janitorial Department
A division within a company or organization that is responsible for maintaining the cleanliness and orderliness of the premises.
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