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Sheffield Company manufactures a variety of tools and industrial equipment. The company operates through three divisions. Each division is an imvestment center. Operating data for

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Sheffield Company manufactures a variety of tools and industrial equipment. The company operates through three divisions. Each division is an imvestment center. Operating data for the Home Division for the year ended December 31, 2025, and relevant budget data are as follows. Average operating assets for the year for the Home Division were $2,000,000, which was also the budgeted amount. SHEFFIELD COMPANY Home Division Responsibility Report

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