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The most relevant factor in deciding how or which costs should be assigned to an SBU is the degree of:
Chemical Energy
A form of potential energy stored in chemical bonds between atoms and molecules.
Mechanical Energy
The sum of potential energy and kinetic energy in a system, related to the position and movement of objects.
Thermal Energy
The internal energy of a system due to its temperature, related to the motion of its particles.
Molecular Energy
The sum of kinetic and potential energy at the molecular level, influencing the motion and interactions of molecules.
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