Examlex
The general form for assigning a foreign key is ADD FOREIGN KEY, the column name(s) of the foreign key, the ____ clause, and then the table name and column that the foreign key must match.
Transitory Earnings
Earnings that are considered temporary or not expected to persist over time, often removed from projections or models that attempt to predict a company's future profitability.
Extraordinary Loss
Unusual and infrequent charges that are reported separately on a company's income statement, outside of its regular business operations.
Discontinued Operations
Refers to segments or lines of business that a company has decided to sell, dispose of, or otherwise cease operations, and are reported separately from continuing operations in financial statements.
Disposal
The act of getting rid of an asset through sale, exchange, retirement, or destruction.
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