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Which of the following is NOT an example of contractual rights that cannot be assigned?
Discretionary Fixed Costs
Those fixed costs that arise from annual decisions by management to spend on certain fixed cost items, such as advertising and research.
Committed Fixed Costs
Long-term fixed costs that cannot be easily altered in the short term, such as lease payments or insurance contracts.
Volume
The quantity or amount of something, often used in context with production, sales, or trading activities.
Mixed Cost
Expenses that have both variable and fixed components, varying with the level of production or sales to some degree.
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