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A SmartArt Theme is a preset combination of simple and 3-D formatting options that follows the presentation theme.
Product Cost
The total cost associated with making or acquiring a product, including materials, labor, and overhead.
Depreciation
The accounting method of allocating the cost of a tangible or physical asset over its useful life to account for declines in value.
Activity Increases
Situations in which the level or intensity of a specific action or operations grows or intensifies.
Discretionary Fixed Costs
Those fixed costs that arise from annual decisions by management to spend on certain fixed cost items, such as advertising and research.
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