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The ductus arteriosus connects the aorta and the pulmonary vein.
Fixed Costs
Expenses that do not change with the level of production or sales over a short period, such as rent, salaries, and insurance.
Book Value
The net value of an asset or company calculated as total assets minus intangible assets and liabilities.
Variable Costs
Expenses that change in proportion to the production or sales quantities.
Operating Loss
A situation where a company's operating expenses exceed its gross profits or revenues, indicating a loss in its core business activities.
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