Examlex
If an S corporation never operated as a C corporation, it may earn passive investment income without fear of an involuntary S election termination.
Downstream Division
Pertains to the part of a corporation involved in the refinement, processing, and sale of the end products derived from raw materials.
Transfer Price
The price at which divisions of a company transact with each other, often used for budgeting and tax purposes.
Market Price
The current price at which a good or service can be bought or sold in a given market.
Marginal Cost
The rise in expenses for the production of an additional unit of a product or service.
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