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Gross Profit Rate
A financial ratio that represents the portion of each dollar of revenue that remains after deducting the cost of goods sold, indicating the efficiency of production and pricing.
Equity Method
An accounting technique used by companies to assess the profits earned by their investments in other companies, where the investment gives the investor significant influence over the investee.
Intra-entity Purchases
Buying and selling of goods or services between departments or divisions within the same company.
Gross Profit Rate
The ratio of gross profit to net sales, indicating the efficiency of a company in managing its production and labor costs.
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