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Three criteria used for classification of the atmosphere explained in the text are
Discretionary Costs
Expenses that are not essential for the operation of a business, such as advertising or research and development, which can be adjusted or eliminated depending on financial performance.
Research and Development
A business or government activity that involves the investment of resources in the development and refinement of new products, services, or processes.
Service Department
A segment of an organization that does not directly produce goods but provides support services to other departments that do.
Service Orders
Requests or instructions for maintenance, repairs, or other service activities, typically issued by customers or companies.
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