Examlex
According to Herzberg's two-factor theory, hygiene factors include:
Markup
The difference between the cost of a good or service and its selling price, expressed as a percentage over the cost.
Equity Method
An accounting technique used to record investments in associated companies, where the investment is initially recorded at cost and adjusted thereafter for the investor's share of the investee's profits or losses.
Book Value
The value of an asset as recorded on the balance sheet, calculated by deducting the accumulated depreciation or amortization from the asset's original cost.
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