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List the five categories outlined in GASB Statement 44 to be included in the statistical section of the CAFR.
Contribution Margin
The amount remaining from sales revenue after variable costs have been deducted, indicating how much contributes to covering fixed costs.
Total Gross Margin
This is the difference between sales revenue and the cost of goods sold, before deducting administrative and selling expenses.
Absorption Costing
An accounting method that includes both variable and fixed production costs in the cost of goods sold.
Total Gross Margin
A financial metric that measures the difference between revenue and the cost of goods sold, indicating the profitability of sales before deducting operating expenses.
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