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Depreciation
The systematic allocation of the depreciable amount of a fixed asset over its useful life, representing the asset's wear and tear, deterioration, or obsolescence.
Product Cost
Refers to the total expenses incurred to manufacture a product, including direct labor, direct materials, and manufacturing overhead.
Checkout Clerk
An employee who is responsible for handling the final processing of transactions at the checkout counter of a retail store, including customer payment and bagging of items.
Selling Expense
Expenses directly related to the selling of products or services, such as advertising, sales commissions, and promotional materials.
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