Select the term from the list that best matches the description or definition.

$\backslash$table$[[$Definition or Description,$],[\backslash$table$[[$A$.$ Practice of holding a manager responsible for revenue and expense items over$],[$which he or she exercises predominant control$]],],[\backslash$table$[[$B$.$ Type of responsibility center where the manager influences only costs and is held$],[$accountable for a specific output at a given level of cost$]],],[\backslash$table$[[$C$.$ Measure of the ability of a firm or segment within a firm to utilize available resources$],[$effectively to generate a positive return for shareholders$]],],[\backslash$table$[[$D$.$ Situation that motivates a manager to act in his or her own best interest even though$],[$the corporation as a whole may suffer$]],],[\backslash$table$[[$E$.$ The point in an organization where the control over revenue or expense items is$],[$located$]],],[\backslash$table$[[$F$.$ Type of responsibility center where the manager can influence revenues, expenses,$],[$and capital invest in his or her center to attain the best performance possible$]],],[\backslash$table$[[$G$.$ Type of responsibility center where the manager can influence both revenues and$],[$expenses for his or her center$]],],[\backslash$table$[[$H$.$ Approach that evaluates a manager on his or her ability to maximize the dollar value$],[$of earnings above some targeted level of earnings$]],],[\backslash$table$[[1.$ When variances from the budget are emphasized in reporting procedures so that$],[$management concentrates its attention on those variances from the budget$]],],[\backslash$table$[[$J$.$ Practice of delegating authority and responsibility for the operation of business$],[$segments$]],]]$