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Emergency Room
A specialized department in a hospital that provides immediate treatment to patients with acute illnesses or injuries.
Intensive Care
Specialized medical and nursing care for patients with severe illnesses or injuries, typically provided in an intensive care unit (ICU).
Step-Down Method
An allocation technique used in cost accounting to distribute overhead costs among various cost centers or departments with multiple service departments.
Operating Department Y
A specific division within an organization that is focused on core operational tasks related to producing goods or services.
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