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_____ includes use of contingent punishments and other corrective actions in response to deviations from acceptable performance standards.
IAS 41
International Accounting Standard 41, which governs the accounting for agriculture.
Estimated Costs
Costs that are predicted based on historical data, trends, and analyses, used for budgeting, planning, and decision-making purposes.
Cost To Sell
The expenses directly associated with the disposal of an asset, excluding financing costs and income taxes.
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