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282
Trading on the equity, 92. See
Sales price/volume trade-offs,
also Financial leverage
150“158, 239, 241
Sales ratios, 260“261 Unit-driven expenses and costs,
Sales revenue, 12, 13, 14, 31“33
15“16, 17, 20, 28, 29, 30, Unit margin (contribution mar-
69, 76, 180“182, 255, gin per unit), 111, 144,
260 146, 152, 157, 160,
Sales revenue contra accounts, 167“169, 175“176, 177,
257“258 183, 236, 255
Sales volume, 27, 109, 110“111, Units-of-production depreciation
129“130, 137, 149, 255, method, 115
259“260
Variable expenses and costs,
Sales volume changes:
30, 31, 32“33, 128, 140,
cash flow impact, 180“185
146, 163“164, 166, 177,
profit impact, 130“132,
183, 236, 255. See also
133“136, 142, 148,
Revenue-driven expenses;
237“239
Unit-driven expenses
Securities and Exchange Com-
Variable manufacturing over-
mission (SEC), 42
head costs, 278, 289
Service businesses, 231“237
Volume-driven expenses. See
Sole proprietorship (type of busi-
Unit-driven expenses and
ness entity), 84
costs
Solvency, 3, 55“57
Spontaneous liabilities. See Work-in-process inventory
Operating liabilities account, 278n



320

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