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A transaction processing system (TPS) :
Direct
Pertains to costs or actions that can be directly attributed to a specific project, department, or product without any need for allocation.
Indirect Methods
Approaches used in accounting and finance to estimate or calculate values based on indirect indicators or conversions, rather than direct measurement.
Three Sources
Refers to the original means or origins of information, funds, or support, often used in various contexts.
Operating
Related to the day-to-day functions and tasks involved in running a business or an organization.
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