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What are the criteria for diagnosis in the DSM-5?
Direct Costs
Expenses that can be directly attributed to the production of specific goods or services.
Indirect Costs
Overhead or administrative expenses that are not directly attributable to a specific product or service, but are necessary for the business operations.
Initial Direct Costs
Costs that are directly associated with securing a financing agreement or leasing an asset, excluding general overhead.
Revenue Recognition
An accounting principle that determines the specific conditions under which income becomes realized as revenue.
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