UNIT-LEVEL ACTIVITY Definition

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UNIT-LEVEL ACTIVITY, in Activity Based Costing, is an activity that must be done for each unit of production.

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VALUATION APPROACH is a general way of determining a value indication of a business, business ownership interest, security, or intangible asset using one or more valuation methods.

RELEVANT ASSERTION, in accounting, is a financial statement assertion that has a reasonable possibility of containing a misstatement or misstatements that would cause the financial statements to be materially misstated.

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