Examlex
The APBO increases each year by the:
Segment Margin
The amount of profit or loss generated by a particular segment of a business, helping to assess the financial contribution of different parts of the business.
Gross Cost
The total cost incurred before any deductions or allowances.
Operating Assets
Assets used by a company in its day-to-day operations to generate revenue, excluding investment and non-operational assets.
Return On Investment (ROI)
Net operating income divided by average operating assets. It also equals margin multiplied by turnover.
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