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Note added at 25 mins (2009-07-24 08:54:55 GMT)
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Sì può anche essere. Però budget d’exploitation è anche operating budget:

An operating budget lists expenses such as advertising, salaries, and general and administrative expenses. The budget should be periodically compared with actual expenses. The operating budget focuses solely on operating income and expenses, in contrast with a company's overall budget, which includes items such as income from investments and other non-operating items.