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=((C10+C11) /12) +D18 is an example of a
Scrap
In a business context, scrap refers to waste material or unwanted items resulting from manufacturing processes, often recycled or discarded.
Return on Investment
A performance measure used to evaluate the efficiency of an investment or compare the efficiency of a number of different investments.
Gross Benefit
Gross benefit refers to the total positive outcomes or advantages gained from an activity or investment before subtracting any costs.
Training Program Cost
The total expense incurred in the design, development, delivery, and evaluation of a training program.
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