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Describe a value chain analysis.
Late Payment
A situation where a borrower has failed to make loan or debt repayments by the due date, often resulting in penalties.
Absorption Costing
An accounting method that includes all direct and indirect manufacturing costs in the cost of a product.
Fixed Costs
Costs that do not change with the volume of production or sales, such as rent, salaries, and insurance.
Reported Income
The income that a company officially reports on its income statement, which has been calculated according to the applicable accounting standards.
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