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Which of the following is NOT a factor that influences effective capacity?
Net Sales
The total revenue from sales of products or services less returns, allowances, and discounts.
Accounts Receivable
The money owed to a company by its customers for goods or services that have been delivered but not yet paid for.
Depreciation
The reduction in value of tangible assets over time due to use and wear and tear.
Equipment
Durable goods used in operations, such as machinery and office hardware.
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