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Fixed Monthly Expenses
Regular expenses that do not vary in amount from month to month, such as rent and salaries.
Net Operating Income
A measure of a company's profitability from its regular, core business operations, excluding deductions of interest and taxes.
Contribution Margin Ratio
The percentage of each sale that remains after variable costs are deducted, indicating how much revenue is contributing to fixed costs and profit.
Operating Leverage
A measure of how sensitive a company's operating income is to a change in sales, reflecting the proportion of fixed costs in the company's cost structure.
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