Examlex
Losses from C corporations are never available to offset a shareholder's personal income.
Working Capital
A financial metric representing the difference between a company's current assets and current liabilities, indicating short-term liquidity.
Capital Budgeting
Capital budgeting is the process a business undertakes to evaluate potential major investments or expenditures to achieve long-term benefits.
Straight-Line Depreciation
A depreciation method where an asset's cost is evenly distributed over its expected lifespan.
Net Present Value
A financial metric used to evaluate the profitability of an investment, calculated by subtracting the present value of cash outflows from the present value of cash inflows over a period.
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