Examlex
Which of the following is not included in a SPIR?
Long-term Incentive Pay
Compensation awarded to employees for achieving strategic objectives that contribute to the company's long-term performance.
Loan Loss Provision
An expense set aside as an allowance for uncollected loans and loan payments, reflecting anticipated losses in the loan portfolio.
Bad Debt Expense
An expense reported on the income statement, representing the portion of receivables that is estimated not to be collectible.
Loan Receivables
Reflects the amounts of money lent out that are expected to be repaid, typically generating interest income for the lender.
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