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A categorization relationship is an IS-A relationship.
Factory Equipment
The machinery and tools used in the manufacturing process within a factory setting.
Plant Manager
A person responsible for overseeing all daily operations of a manufacturing facility, ensuring efficiency, and meeting production targets.
Period Cost
Costs that are not directly tied to the production process and are expensed in the period in which they are incurred, such as selling and administrative expenses.
Advertising Cost
The expense incurred by an entity to promote its products, services, or brand through various media channels.
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