Examlex
Which of the following is the primary user of management accounting information regarding business units?
Net Realizable Value
The estimated selling price of goods minus the costs of their sale or disposal.
Historical Cost
The original monetary value of an asset or investment, without adjustment for inflation or depreciation, used in accounting to determine financial statements.
Replacement Cost
The current cost of replacing an asset with another one of similar kind and quality in its existing condition.
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