AUDIT TRAIL is a step-by-step record by which financial, business, and quality assurance data can be traced to its source. For example: checking the validity of an accounting entry through the step-by-step record by which accounting data can be traced to their source.
TRANSPORTATION OUT is part of cost of selling therefore included as selling expense, i.e. part of SG&A.
COST SYNERGY is the savings in operating costs expected after two companies, who compliment each others strengths, join.
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