CONTROLLABLE MARGIN technically is the excess of contribution margin over controllable fixed costs. Managerially it is that margin that you can reasonably expect from a process that is balanced and controlled. Controllable margin is considered to be the best measure of a managers performance in efforts to control revenues and costs.
CARRYING VALUE, also known as "book value", it is a companys total assets minus intangible assets and liabilities, such as debt.
NON-TRADE DEBT is that debt where invoices are issued to individuals not suppliers (trade).
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