OPERATING EXPENSES is all selling and general & administrative expenses. Includes depreciation, but not interest expense.
INFRASTRUCTURE is the resources (as personnel, buildings, or equipment) required for an activity.
MARKET APPROACH is a general way of determining a value indication of a business, business ownership interest, security, or intangible asset by using one or more methods that compare the subject to similar businesses, business ownership interests, securities, or intangible assets that have been sold.
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