Examlex
What is dissociation?
DOL
Degree of Operating Leverage, a ratio that measures how a company's operating income changes with a change in sales, indicating the effects of fixed costs on profits.
Accounting Break-Even
The point at which total revenues equal total expenses, and the business does not make a profit or loss.
Depreciation
A financial approach that spreads the price of a tangible asset over the period it is expected to benefit the company.
Annual Fixed Costs
The total of all business expenses that are consistent and unchanged throughout the fiscal year, regardless of production levels or sales volume.
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