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Indexes are created in most RDBMSs to:
Earnings
The net profits of a company after all expenses have been deducted from revenues.
Stockholders
Individuals or entities that own shares in a corporation, thereby having an ownership interest in the company.
Revenue Accounts
Accounts that track the income generated from normal business operations, including sales revenue, service revenue, and interest revenue.
Credits
Accounting entries that increase liabilities or equity or decrease assets, representing the opposite of debits.
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