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In science, a theory can be defined as
Interest Expense
Interest expense is the cost incurred by an entity for borrowed funds, typically reflected in the income statement as a financial cost over the borrowing period.
Income Statement
A financial statement that reports a company's financial performance over a specific accounting period, detailing revenues, expenses, and profits or losses.
Treasury Stock
Shares that were issued and then repurchased by the issuing company, reducing the amount of outstanding stock on the open market.
Owners' Equity
The residual interest in the assets of a company after deducting its liabilities, reflecting the capital invested by the owners plus retained earnings.
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