Examlex
Programming is a 5-step procedure included in the fourth phase of the SDLC,systems development.The first step in programming is coding the program.
Transitory Components
Elements affecting financial statements or economic conditions that are expected to be temporary and not indicative of ongoing future performance.
Value-Irrelevant
Financial information or factors that do not impact an investor's or decision maker's assessment of a company's value.
Reported Earnings
The net income that a company reports to its investors and shareholders, often found on its income statement.
Abnormal Earnings
Profits that exceed or fall short of the expected normal return for a given year or period.
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