VALUE CREATION Definition

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VALUE CREATION is performing activities that increase the value of goods or services to consumers.

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DEPRECIATED HISTORICAL COST (DHC) is the method of valuation of certain assets at the actual cost of their acquisition and subsequent enhancement less a reduction for depreciation to date.

CHARGEBACK, in the credit industry, occurs when a credit card processor 'charges back' to the merchant the cost of returned items or incorrect orders that the customer claims were made to his or her credit card.

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