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Traceable Fixed Expenses
Fixed costs that can be directly linked to a specific business segment or product.
Segment Margin
The amount of profit or loss generated by an individual segment of a business after deducting direct and traceable costs.
Net Operating Income
The income yielded by a company's primary activities, not including costs or earnings from activities outside its main operations.
Variable Costing
A costing method that includes only variable production costs—direct materials, direct labor, and variable manufacturing overhead—in product cost.
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