it is deducted from the total assets to compute
efficiency. Note, however, that although the total annual sales amount has also been used to
derive ACP, it is not modified or adjusted in computing efficiency. This is because it is simply not
possible to come up with an alterNote, however, that although the total annual sales amount has also been used to
derive ACP, it is not modified or adjusted in computing efficiency.
native measure of efficiency without using sales