NET REVENUE is GROSS REVENUE less discounts, allowances, sales returns, freight out, etc.
INDIRECT COST is that portion of cost that is indirectly expended in providing a product or service for sale (cannot be traced to a given cost object in an economically feasible manner) and is included in the calculation of COST OF GOODS SOLD, e.g. rent, utilities, equipment maintenance, etc. Opposite of direct cost.
DUMPING is the selling of merchandise in a foreign country at, or, below cost in order to seize market share.
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