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The orbitofrontal cortex
Net Operating Income
A company's revenue minus its operating expenses, excluding taxes and interest, providing a measure of profitability from its core business activities.
Variable Costing
An accounting method in which variable production costs are included in product costs, while fixed overhead costs are treated as period expenses.
Common Fixed Expense
Overhead costs that are not directly attributed to a specific product or service but are shared across multiple business segments.
Divisional Segment Margin
The profit margin achieved by a specific division or segment of a company, indicating the profitability of that division.
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