Construct · 2 fields · 3 citations
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In law, contribution refers to a jointly liable party's right to recover a proportionate share from the others. This meaning comes from Garner (1999) in Black's Law Dictionary. Here contribution is not the contribution margin, sales revenue remaining after variable costs.[3][1]
In accounting, contribution refers to the contribution margin, sales revenue remaining after variable costs. This meaning comes from Horngren (1987) in Cost accounting: A managerial emphasis. Here contribution is not a jointly liable party's right to recover a proportionate share from the others.[2]
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