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Investment Center Managers
Managers responsible for a business unit that directly impacts both revenue and costs, and therefore, the unit's profitability.
Investment Center Assets
Resources and assets managed within a business segment or division that is responsible for its own revenues, expenses, and investments, allowing for performance measurement.
Service Department Expenses
Costs incurred by the departments that support the production or operation departments but do not directly contribute to the production of goods.
Departmental Income Statements
Financial statements that report the revenues, costs, and income for individual departments within a company.
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