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Fixed Costs
Costs that do not vary with the level of production or sales, such as rent, salaries, and insurance premiums.
Research And Development
Research and development (R&D) refer to the activities companies undertake to innovate and introduce new products and services.
Opportunity Costs
The cost of an alternative that is foregone to pursue a certain action, representing the benefits that could have been received from the chosen alternative.
Accelerated Depreciation
Any method that shifts depreciation forward in an asset’s life. Accelerated methods increase early charges and reduce those that come later, keeping total depreciation constant.
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