Examlex
A partnership must provide any information to the partners that they would need to calculate deductions not permitted at the partnership level, such as for oil and gas depletion or the corporate dividends received deduction.
Abnormal Return
A term used in finance to describe the profits or losses from a security or portfolio that differ significantly from expected or average returns.
Operating Segments
Components of a business that engage in business activities from which they may earn revenues and incur expenses, including results that are reviewed by the company's management.
Segment Assets
Parts of a company's assets that are attributable to each of its business segments, useful for assessing segment performance and making investment decisions.
Cash Flows
The total amount of money being transferred into and out of a business, particularly affecting its liquidity.
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