ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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OPERATING LEVERAGE Definition
OPERATING LEVERAGE is fixed operating costs divided by total (fixed plus variable) operating costs.
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C&F (COST & FREIGHT) includes all shipping costs but insurance. Generally used in statement of terms, stating cost and freight are paid by the exporter from his warehouse to a port in the importers country. In this case, the buyer is responsible for insurance.
UNDERSTATED is to represent as less than is the case.