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Residual Income
Income that remains after all operating expenses and costs of capital have been subtracted from revenues.
Minimum Return
The lowest acceptable rate of return on an investment, often used to guide financial decisions and risk management strategies.
Transfer Prices
Prices charged for goods, services or intangible property transferred within an organization between divisions or subsidiaries.
Decentralized Units
Subsections of an organization that operate semi-independently, making their own decisions and handling their specific operations.
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