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Cyclical adjustments are used by statisticians to ensure that the higher production in certain times of the year is kept in perspective.
Interim Financial Reporting
Reporting of a company's financial performance and position for a period shorter than its fiscal year, often quarterly.
Statement Of Cash Flows
A financial report that provides a summary of a company's cash inflows and outflows over a specified period, showing how well it manages its cash position.
Operating Segment
A component of a company that engages in business activities from which it may earn revenues and incur expenses, and about which separate financial information is available.
Reportable Segment
A component of an enterprise that is distinguished by business activities, geographical areas, or products and services, requiring separate financial disclosure under accounting standards.
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