Examlex
Provide a definition for the term operating cycle.
Revenue Test
An analysis or criterion used to determine whether a particular source of income qualifies as revenue for accounting or tax purposes.
Profit Or Loss Test
A financial metric used to determine if a business transaction resulted in making a profit or incurring a loss.
Operating Segment
A component of a business that engages in business activities from which it may earn revenues and incur expenses, including revenues and expenses related to transactions with other components of the same company.
Reportable Segment
A part of a company with distinguishable business activities from which it may generate revenues and incur expenses, and whose operating results are regularly reviewed by the company's chief operating decision-maker.
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