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Accounting profit differs from economic profit because accounting profit leaves out:

ATotal revenue
BFixed costs
CImplicit costs
DExplicit costs
Answer & Solution
Correct answer: C. Implicit costs
1. The two definitions of cost give two conceptions of profit. 2. These two definitions of cost are important for distinguishing between accounting profit and economic profit. 3. Economic profit is total revenue minus total cost, including both explicit and implicit costs. 4. Accounting profit counts only the out-of-pocket payments, so implicit costs are left out. _Source: OpenStax Principles of Microeconomics for AP(R) Courses 2e (CC BY 4.0), Ch 7 'Production, Costs and Industry Structure', sections 7.1-7.4_
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