Examlex
SQL views can be used to hide complicated SQL syntax.
Fixed Costs
Costs that do not vary with the level of production or sales within a certain range, such as rent, salaries, and insurance.
Variable Cost
A cost that varies with the level of output or activity, such as materials and labor costs.
Operating Leverage
A financial ratio that measures the degree to which a firm or project can increase operating income by increasing revenue.
Operating Income
The income earned from a company's day-to-day operations, calculated before taking into account interest and taxes.
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