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The basic criterion for including items in inventory is
Evaluating Management
The process of assessing the effectiveness of a company's management team in achieving business goals and strategies.
Forecasting Profits
The process of estimating the future financial performance of a company, specifically regarding its profits.
Risk
The potential for loss or the chance that an investment's actual return will differ from the expected return, including the possibility of losing some or all of the original investment.
Return
In finance, return refers to the profit or loss generated on an investment over a specific period.
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