Examlex
The R-value of an insulating material is the thickness of the material divided by its thermal conductivity. When an insulating material consists of three layers with R-values R1, R2 and R3, the overall R-value of the insulation is given by
Inventories
The total amount of goods available for sale and raw materials available to produce those goods held by a company.
Subsidiary Entity
A company that is controlled by another company, often referred to as the parent company, through ownership of more than half of the subsidiary's voting stock.
Parent Entity
A business that controls one or more subsidiary companies.
Deferred Tax Asset
A financial item on a company's balance sheet that reduces future tax liabilities due to deductible temporary differences, losses, or credits.
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