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Development from the head downward is called
Income Tax Expense
The expense incurred by individuals or corporations due to taxable income, recognized in financial statements.
Corporation
A business organized as a separate legal entity under state corporation law, having ownership divided into transferable shares of stock.
Earnings Per Share
A financial metric that measures the portion of a company's profit allocated to each outstanding share of common stock, presenting a company's profitability.
Stockholders' Equity
The residual interest in the assets of a corporation that remains after deducting its liabilities, representing ownership value in the company.
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