Examlex
"Collateral" as it is discussed in the text refers to:
Adjusted Net Income
Net income adjusted for specific expenses, revenues, gains, or losses to provide a clearer picture of operational performance.
After-Tax Net Income
The amount of profit left over after all expenses, including taxes, have been deducted from total revenue; represents the bottom line for a company.
Cost Method
An accounting approach used for investments where the investor has little to no influence over the investee, recording the investment at cost and recognizing income only when dividends are received.
Elimination
In accounting, the process of removing intercompany transactions and balances from the financial statements of a group of companies consolidated as one entity.
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