COST ELEMENT, in cost accounting, is the lowest level component of a resource activity, or cost object.
YIELD CURVE, in investments, is a graph depicting the change in yield as it relates to the time to maturity of a fixed income security. A parallel yield curve shift refers to a change in interest rates that is the same at every maturity point along the yield curve, e.g., when short-term rates rise 100 basis points, intermediate and long-term rates also rise 100 basis points.
FLAT RATE is a per unit price that remains constant regardless of the volume purchased.
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