Which one of these is least likely to change proportionally with sales?

Name: Which one of these is least likely to change proportionally with sales?
Brand: Quizplus
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Question

Quizplus · Accepted Answer

Depreciation is a non-cash expense that represents the gradual loss of value of a company's assets. It is determined by a variety of factors, such as initial cost, estimated useful life, and salvage value, which are not directly tied to sales volume. Therefore, depreciation is the least likely to change proportionally with sales.

Which One of These Is Least Likely to Change Proportionally