Examlex
A business rule is a statement of how a policy is enforced or conducted.
Comprehensive Income
Comprehensive income includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. It encompasses net income and other comprehensive income items.
Interest Revenue
Income earned on investments, such as loans and securities, over a period.
Operating Income
Revenue from business operations after deducting operating expenses, but before interest and taxes.
Cost Method
An accounting method used to value certain investments at their original purchase cost, without adjusting for market fluctuations.
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