Examlex
Which of the following is not a perspective used by the balanced scorecard?
Accumulated Depreciation
The total amount of depreciation expense that has been recorded against an asset over its useful life, reducing its book value on the balance sheet.
Parent Entity
A company that holds a controlling interest in another company or companies, usually through majority ownership of shares.
Intragroup Transaction
Intragroup transactions refer to transactions between entities within the same group, such as sales, services, or financing activities, which are usually eliminated in consolidated financial statements.
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