Examlex
Gains and losses resulting from mere appreciation or decline in value are unrealized gains and losses, and are not included in the calculation of taxable income.
Rolling Time Horizon
A planning approach that continuously updates the planning period to include a new future period as the current period progresses or concludes.
Hockey Stick Phenomenon
A pattern observed in charts or graphs where a long period of steady but slow growth is suddenly followed by a sharp increase.
Critical Items
Goods or materials that are essential for the production process or service delivery, requiring careful management.
Supplier Contracts
Legal agreements between businesses and their suppliers to define the terms of service, pricing, and delivery of goods or services.
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