COST IMPLOSION Definition

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COST IMPLOSION is a cost rollup using the quantities and costs of low-level items through a where used chain to determine total cost of the finished item. See COST ROLLUP.

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BENEFICIAL OWNER is the person who enjoys the benefits of ownership even though title is in another name (often used in risk arbitrage).

 

FILENAME EXTENSION is a suffix to the name of a computer file applied to indicate the encoding convention (file format) of its contents, e.g. example.xls, to where the .xls indicates a Microsoft Excel file.

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