AVOIDABLE COST is the amount of expense that would not occur if a particular decision were to be implemented (e.g., if an employee is laid off at a company that is self-insured for unemployment compensation, the avoidable cost is total direct salary less payments for unemployment benefits plus savings in employee benefits).
REPORTABLE SEGMENT is a business segment or geographical segment for which IAS 14 requires segment information to be reported.
AIS is Accounting Information System.
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