Examlex
Randomization should never be carried out by listing subjects and then choosing experimental units for each treatment by alternating back and forth along the sequence.
Equity Method
An accounting technique used for recording investments in which the investor has significant influence over the investee but does not control it outright.
MACRS Depreciation
The Modified Accelerated Cost Recovery System, a method of depreciation in the U.S. that allows for faster depreciation of assets over time for tax purposes.
Temporary Differences
The differences between the accounting income and taxable income that are not permanent and will reverse in future periods.
Permanent Differences
These are variations between taxable income and accounting income that originate from certain items being recognized in one manner for tax purposes and another for financial reporting purposes and do not reverse over time.
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