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The "D" for the "SADFISH" nonverbal formula stands for
Service Departments
Units within an organization that provide support services to other departments, rather than producing goods or services for external customers.
Generate Revenues
The process of earning income from business activities, such as sales of goods and services.
Joint Costs
Expenses that are incurred in the process of producing two or more products up to the point where the products are separately identifiable.
Budgeted Costs
Estimated expenses planning for future periods, which companies use for managing financial resources and controlling expenditures.
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