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In addition to focusing on controls,COBIT 5 expands its scope by incorporating which of the following broad perpsectives?
Fixed Assets
Long-term tangible pieces of property or equipment a company owns and uses in its operations for generating income.
NPV
Net Present Value; a calculation used to determine the value of an investment by discounting future cash flows to present terms.
Land
Immovable property comprising the ground, along with any natural or artificial structures on it, not including movable assets.
Manufacturing Facility
A physical location equipped with machinery and equipment for producing goods and products.
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