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In latest acca sbr past paper, there is sentence written in examiners answer that:
Finally, damage to the manufacturing facility is a direct indicator of impairment.
My question is that direct indicator means external indicator or internal indicator?
It doesn’t matter – I would say external but I wouldn’t give any marks for saying so.
And
“increase in operating costs resulting from the replacement of a supplier in the region with an international supplier is an indirect indicator of impairment”
Here indirect indicator means internal indicator of impairment?
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