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The two factors that seem to have a positive effect on social adjustment are
Accumulated Depreciation
The total depreciation expense allocated for a tangible asset over its usage period, reducing its book value.
Replacement Equipment
Items purchased to replace older assets within a business, ensuring operational efficiency and continuity.
Variable Cost Method
A cost accounting method that only applies variable costs to inventory, excluding fixed costs from cost of goods sold calculations.
Markup
Markup refers to the difference between the cost of a good or service and its selling price, expressed as a percentage over the cost.
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