Holding all other variables constant, an increase in net income can be caused by a decrease in:

Name: Holding all other variables constant, an increase in net income can be caused by a decrease in:
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An increase in net income can be caused by a decrease in depreciation expense (as it reduces expenses), a decrease in the cost ratio (as it indicates lower costs relative to sales, improving profitability), and a decrease in the tax rate (as it reduces the amount of income taxed, leaving more net income).

Holding All Other Variables Constant, an Increase in Net Income