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Stair-Step Costs

A category of cots/ expenses (operating expenses/ OpEx) that do not proportionally change in a direct manner to changing levels...

Stepped Cost

A category of cots/ expenses (operating expenses/ OpEx) that do not proportionally change in a direct manner to changing levels...

Step Costs

A category of cots/ expenses (operating expenses/ OpEx) that do not proportionally change in a direct manner to changing levels...

ATL Costs

In the income statement (profit nd loss/ PnL) it describes all expenditure (expenses) incurred by a firm before taxes and...

Above The Line Costs

In the income statement (profit nd loss/ PnL) it describes all expenditure (expenses) incurred by a firm before taxes and...

BTL Disclosures

Disclosures that relate to financial information not appearing in the core accounts of a business (balance sheet, income statement, and...

Below The Line

In the income statement (profit and loss/ PnL) it describes income and expenditure (expenses) after taxes and other non-operating items,...

BTL

It stands for below the line; in the income statement (profit and loss/ PnL) it describes income and expenditure (expenses)...

Below The Line Disclosures

Disclosures that relate to financial information not appearing in the core accounts of a business (balance sheet, income statement, and...

Above The Line

In the income statement (profit and loss/ PnL) it describes income and expenditure (expenses) before taxes; it is said that...