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The rms current is equal to the direct current that:
Impairment Loss
A decrease in an asset's recoverable amount below its carrying amount, leading to a reduction in its value on the financial statements.
Effective Tax Rate
The percentage of their income that individuals or corporations pay in taxes, taking into account all deductions and credits.
Unrealized Pre-Tax Profits
Profits that have been recorded in financial statements but have not yet been subjected to taxation due to non-realization through sales.
Intercompany Sale
A transaction of goods or services that occurs between two entities within the same parent company.
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