Examlex
The total cost of a cost object can only include the direct costs that are directly traced to that cost object.
Time Lag
The delay between the initiation of an action or policy and the observed effects or outcomes of that action.
Patentable
Qualifies for intellectual property protection because it is new, useful, and non-obvious.
Expected-rate-of-return
The anticipated return on an investment, calculated based on historical data, market trends, or other analytical methods.
Optimal R&D
The most efficient level of investment in research and development activities that maximizes an organization's profitability or achieves other desired outcomes.
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