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According to the service matrix proposed by Collier and Meyer,ATM services are categorized as
Selling Expenses
Costs incurred directly from the selling of products or services, such as advertising and sales staff salaries.
Depreciation
The methodical distribution of a physical asset's cost throughout its expected lifespan.
Cost Of Goods Sold
Expenses directly linked to the creation of products sold by a business, such as materials and workforce costs.
Merchandising Firm
A business that purchases finished products and sells them to consumers without altering the state of the product.
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