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Direct Method
A means of reporting cash flows from operating activities that presents specific cash inflows and outflows directly rather than using the indirect method adjustments.
Reciprocal Services Method
An accounting method used to allocate costs between departments of an organization that provide services to each other.
Support Department Costs
Expenses incurred by service departments that do not directly produce goods but support other departments that do.
Total Janitorial Costs
The complete expenses associated with cleaning and maintaining a facility.
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