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The times interest earned ratio uses accrual based figures from the income statement for its calculation.
Cognition
The mental action or process of acquiring knowledge and understanding through thought, experience, and the senses, encompassing processes such as memory, attention, perception, and problem-solving.
Natural Concepts
Mental representations of objects or events from our daily lives, formed through direct or indirect experiences, rather than defined by strict criteria.
Deductive Reasoning
A logical process in which a conclusion is based on the concordance of multiple premises that are generally assumed to be true.
Syllogism
A form of logical reasoning where a conclusion is drawn from two given or assumed propositions (premises), each of which shares a common or middle term not present in the conclusion.
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