O&M Definition

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O&M is an acronym for either Operations & Maintenance or Operations & Management.

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OPERATING MARGIN is the ratio of operating income to sales revenue.

NFP ACCOUNTING STANDARDS are established by the Financial Accounting Standards Board (FASB) or the Government Accounting Standards Board (GASB). Additionally, the American Institute of Certified Public Accountants (AICPA) influences the accounting for nonprofit organizations with its industry and accounting guides and Statements of Position (SOPs).

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