Elephantiasis is a symptom of a variety of diseases, where parts of a person's body swell to massive proportions. Elephantiasis tropica or lymphatic filariasis, caused by a number of parasitic worms, particularly Wuchereria bancrofti. More than 120 million people, mostly in Africa and Southeast Asia, are affected.
The relevant range of operations is the normal or average scope of business activities. In the other words, the relevant range of operations is the average volume of sales and production that a business experiences outside of extreme economic prosperity and depression.
Irrelevant Cost. What is an 'Irrelevant Cost'. An irrelevant cost is a managerial accounting term that represents a cost, either positive or negative, that does not relate to a situation requiring management's decision. As with relevant costs, irrelevant costs may be irrelevant for some situations but relevant for others.