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The Great Moderation is a period of reduced variability in real GDP that
Segment Margin
The amount of profit or loss generated by a specific segment of a business, after accounting for the direct and traceable costs of the segment.
Segmented Income Statement
An income statement that separates financial information into segments, such as departments or products, to analyze each segment's profitability.
Absorption Costing
Absorption costing is an accounting method allocating all manufacturing costs to the product, including fixed and variable costs.
Net Operating Income
A financial metric that calculates a company's profit after subtracting operating expenses but before interest and taxes.
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