Examlex
In a shipment contract, risk of loss passes to the buyer or lessee when the goods are delivered to the carrier.
Incorporated Business
A business entity that is legally recognized as separate from its owners, with its own rights and liabilities.
Proportionately Adjusted
Refers to the method of adjusting figures or data in financial statements to reflect the ownership interest accurately.
Joint Operation
A business activity in which two or more parties share control and management.
Current Liabilities
These are obligations or debts that are due within one fiscal year or the operating cycle, whichever is longer.
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