Examlex
The Sarbanes-Oxley Act prohibits accounting firms from providing certain nonauditing work (such as consulting services) to companies they audit.
Discontinued Operations
A segment of a company's business that has been sold or ceased to operate, and its financial results are separately reported from continuing operations.
Book Value
The net value of a company's assets as shown on the balance sheet, calculated as total assets minus intangible assets and liabilities.
Operating Income
The profit realized from a business's core operational activities, excluding deductions of interest and taxes.
Telescope Manufacturing
The industry involved in designing, producing, and distributing optical telescopes, equipment used to observe distant objects by collecting electromagnetic radiation.
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