CONSULTING SERVICES Definition

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CONSULTING SERVICES performed by CPAs include consultations, advisory services,
implementation services, product services, transaction services, and staff and support services.

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SEPARABLE COSTS are all costs (manufacturing, marketing, distribution, etc.) incurred beyond the split-off point that are assignable to one or more individual products.

WITHOUT PREJUDICE is to come to agreement without negating the right or ability to take some form of action in the future, e.g. a legal case can be settled without prejudice, allowing for future legal action if desired by one or more of the parties to the settlement.

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