Examlex
are the per- unit costs of production that will fluctuate depending on how many units or individual products a firm produces.
Temporary Difference
A difference between the book value of an asset or liability and its tax value that results in taxable or deductible amounts in future years.
Pretax Financial Income
Pretax Financial Income is the amount of income earned by a company before taxes are deducted, as reported in its financial statements.
Taxable Income
The amount of income used to calculate how much tax an individual or a company owes to the government in a particular tax year.
GAAP
Generally Accepted Accounting Principles - a collection of commonly-followed accounting rules and standards for financial reporting.
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