Examlex
According to Piaget, mental operations are:
Intra-Entity Inventory Sales
Sales transactions of inventory between divisions or subsidiaries within the same parent company, not affecting consolidated financial results until sold externally.
Upstream
In the context of oil and gas, it refers to exploration and production activities; in supply chain management, it relates to the procurement of raw materials.
Downstream
In business, refers to processes or activities that occur toward the end of a supply chain, often associated with the distribution and sale of finished products.
Equity Method
This involves documenting investments when the investor holds substantial influence over the entity being invested in, without having total control.
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