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The cost principle relates most closely to the
Software
A set of instructions, data, or programs used to operate computers and execute specific tasks.
Interface
Refers to the point of interaction between two systems, devices, or programs, often allowing them to communicate or work together.
Data
Information that is collected, stored, and used for analysis or processed to inform decisions, often structured in digital form.
Information
A data that is processed, organized, and structured or presented in a given context to make it meaningful.
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