Examlex
In the Chen model,a multivalued attribute is connected to the owning entity with a double line.
Profit or Loss Test
A criterion used to evaluate the performance of an investment or business segment by determining if it is generating profit or incurring loss.
Reportable Segment
An operating segment of a business that requires separate disclosure in the company's financial reporting due to its significant size, profitability, or importance.
Operating Segments
Components of an enterprise about which separate financial information is available and evaluated regularly by the chief operating decision maker in deciding how to allocate resources.
Profit or Loss Test
The profit or loss test is a method used to determine if a business activity or transaction is able to generate a profit or results in a loss.
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