Examlex
Which one of the following is NOT found in the CNS?
Accumulated Depreciation
The total amount of a tangible asset's cost that has been allocated as depreciation expense since the asset was put into use.
Common Shares
A type of equity security representing ownership in a corporation, entitling holders to dividends and voting rights, among other rights.
Non-controlling Interest
An interest in a corporation that is not held by the parent company, representing the share of equity owned by minority shareholders in the subsidiaries of a consolidated group.
Gross Profit
A company's revenue minus its cost of goods sold, reflecting the initial profit figure before deducting operating expenses, interest, and taxes.
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