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Two philosophers closely associated with utilitarianism are
Safety Stock
Extra inventory kept on hand to prevent stockouts due to unpredictable demand or delays in supply.
Budgeted Overhead
The estimated cost of all overhead expenses that are planned or expected to be incurred over a specific period.
Ending Inventory
The total value of all inventory a company has in stock at the end of its fiscal period, valuable for calculating cost of goods sold and gross profit.
Accounts Receivable
The amounts owed to a business by its customers for goods or services delivered on credit.
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