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Which of the following is NOT explicitly identified in the communication process model?
Net Operating Income
The profit a company makes from its regular business operations, excluding non-operating income and expenses.
Units
A standard quantity of a product, used in various contexts such as measurement, accounting, or inventory control.
Variable Costing
A management accounting method that includes only variable production costs (direct materials, direct labor, and variable manufacturing overhead) in the cost of goods sold.
Net Cash Flow
The amount of money being transferred in and out of a business, reflecting the company's operating, investing, and financing activities over a period.
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