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We may have different costs for the same cost object. In other words, we may see different costs for different purposes. For example, the cost

We may have different costs for the same cost object. In other words, we may see different costs for different purposes. For example, the cost of a bike may be $80 for external reporting (i.e., financial statements) but $100 for internal reporting (i.e., a budget). What can be the reason?

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