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The ____ Data Type Is an Object Type with a Value

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The ____ data type is an object type with a value chosen from a list of allowed values that are enumerated explicitly in the column specification at the time the table is created.


Definitions:

Unusual Items

Nonrecurring or unique charges or gains that are not expected to happen regularly, such as costs from lawsuits, restructuring, or natural disasters, that are reported separately in a company's financial statements.

Accounting Principles

Principles that provide the framework upon which accounting standards are constructed.

Common-Sized Financial Statements

Financial statements that present all line items as a percentage of a common base figure, facilitating comparison across periods or companies.

Comparative Statements

Financial statements that present multiple periods of data to compare and analyze changes over time.

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