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When applying the limitations of the passive activity rules,a taxpayer's AGI is classified into active income,portfolio income and passive income.For this purpose,portfolio income includes dividends,interest,annuities,and royalties.
Product-Focused Layout
A layout strategy in manufacturing where facilities are organized around the production of a specific product or group of products.
Push-Based Strategy
A push-based strategy in supply chain management involves forecasting demand and producing goods ahead of customer orders, pushing them through the distribution channels to the end consumers.
Lean Production
A manufacturing methodology focused on minimizing waste and maximizing value by optimizing processes, resources, and customer satisfaction.
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