SAME STORE SALES Definition

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SAME STORE SALES is used when analyzing the retail industry. It compares sales in stores which have been open for a year or more.

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CONTROLLABLE EXPENSE expenses that can be controlled or restrained by management. Some of the costs of doing business can be postponed or spread out over a longer period of time (e.g., personnel costs, travel & entertainment, marketing expense).

DISCLOSURE is to reveal information. Financial statement footnotes are one way of providing necessary disclosures.

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