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What are the rules for naming an independent Sub procedure?
Return on Investment
A measure of the profitability of an investment, calculated by dividing the net profit by the initial cost of the investment.
Controllable Direct Fixed Costs
Expenses that do not vary with production volume and can be altered or influenced by management in the short term.
Noncontrollable Direct Fixed Costs
Fixed costs that cannot be altered or influenced by the decisions of management in the short term.
Indirect Fixed Costs
Costs that are incurred for the benefit of more than one profit center.
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