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When a Company Has No Excess Capacity,the Use of Cost-Based

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When a company has no excess capacity,the use of cost-based transfer pricing is preferred.


Definitions:

Coelom

A fluid-filled body cavity between the intestinal canal and the body wall in most bilateral animals, housing organs.

Pseudocoelom

A body cavity between the mesoderm and endoderm; derived from the blastocoel. Compare with coelom.

Echinoderms

Phylum of spiny-skinned marine deuterostome invertebrates characterized by a water vascular system and tube feet; include sea stars, sea urchins, and sea cucumbers.

Segmentation

A body plan in which the body is divided into a series of compartments (segments).

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