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The fifth force of psychology is:
Income Taxes
Government-imposed charges on the income earned by individuals and businesses, calculated according to tax laws.
Capital Expenditures
Expenses for acquiring physical assets or making upgrades to existing ones, which are expected to provide benefits over a long period.
Direct Method
A technique used in cost accounting to allocate service department costs directly to production departments without considering service department interactions.
Operating Activities
The day-to-day tasks involved in managing a business which include production, sales, and the purchase of inventory.
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