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The five-factor model is a ________
Traceable Costs
Traceable costs are specific expenses that can be directly linked to a particular cost object, such as a product, department, or project.
Period Costs
Expenses that are not directly tied to product production and are expensed in the accounting period in which they are incurred.
Held For Sale
A classification for assets on the balance sheet intended to be sold within a short period, usually one year.
Discontinued Operations
Components of a business that have been sold or otherwise disposed of, and which are reported separately in the financial statements to give a clear view of ongoing operations.
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