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Contribution Format
An income statement format that highlights the contribution margin, separating fixed costs from variable costs to provide insight into profitability.
Income Statement
A financial statement that shows a company's revenues, expenses, and net income over a specific period of time.
Cost-Volume-Profit Relationships
An analysis tool measuring how changes in costs, sales volume, and price affect a company’s profit.
Net Operating Income
The profit realized from a business's operations after subtracting operating expenses from gross profit.
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