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A block slides across a rough horizontal table top. The work done by friction changes:
Investment Centers
Sections of a company treated as separate business units, responsible for their profit and investment.
Controllable Margin
The portion of profit or margin that can be directly influenced by management's actions by controlling certain costs or revenues.
Average Operating Assets
The average value of the assets used in the core operations of a business over a period, important for evaluating investment efficiency.
Controllable Fixed Costs
Fixed costs that management has the ability to influence or change over the short term, such as advertising expenses.
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