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Element 2,2 of the inverse of the matrix is
Depreciation
The systematic allocation of a tangible asset's cost over its useful life, reflecting wear and use over time.
Allocate
The process of assigning costs or resources to different departments, projects, or activities based on specific criteria.
Floor Space
The total area available for use within a building or premises, often considered in retail and real estate contexts.
Direct Expense
Costs that can be directly tied to the production or sale of specific goods or services.
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