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If an account is overdrawn, the customer owes the bank the amount of the overdraft, and the bank may take that amount out of the next deposit that the customer makes or from another account that the depositor maintains with the bank.
Transfer Price
The price at which goods or services are transferred between departments or affiliated entities within the same organization.
Divisional Managers
Managers who are responsible for overseeing and directing a division within a company, typically with responsibility for profit and loss.
Profit Centers
Segments within a company that are responsible for generating revenue and profit, often evaluated separately to analyze their performance.
Operations Margin
An indicator of profitability, calculated as the ratio of operating income to net sales, reflecting the efficiency of a company's operations.
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