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Marcel hates the annual review process he has to do for the employees in his department. Although he is fully aware of some of his employees' faults, he is reluctant to discuss them in person, and is only comfortable writing them in an unsigned report that his supervisor will review. Marcel's behavior demonstrates ________.
Facility Sustaining Costs
Expenses incurred to maintain the operational capacity of a physical facility or infrastructure, excluding costs related to direct production activities.
Cleaning
The process of removing contaminants, dirt, and impurities from objects and environments, often for maintaining health and hygiene.
Custodial Work
The cleaning, maintenance, and upkeep tasks performed to manage and maintain buildings and facilities.
Activity-Based Costing
A method of accounting that allocates costs to specific products or services based on the resources they consume.
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