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What is the difference between compellence and deterrence? Give an example of each (it can be from history or fictional)to illustrate the difference.
Traceable Fixed Expenses
Fixed costs that can be directly associated with a specific business segment or operation.
Segment Margin
The amount of profit or loss generated by a particular segment of a business, after accounting for the direct costs and traceable fixed costs associated with that segment.
Absorption Costing
A method of costing that includes all manufacturing costs - direct materials, direct labor, and both variable and fixed manufacturing overhead - in the cost of a product.
Variable Costing
An accounting method that includes only variable production costs—direct materials, direct labor, and variable manufacturing overhead—in the cost of goods sold, treating fixed manufacturing overhead as an expense of the period in which it is incurred.
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