Examlex
Stripping an XML document means storing each element of an XML schema in a relational table and using other tables to store the elements.
Common-base Year Statement
Financial statements that are adjusted to a single point in time or base year, facilitating comparison across different time periods.
Market-to-Book Ratio
A ratio used to compare a company's current market price to its book value.
Depreciation Life
The estimated period over which a fixed asset is expected to be usable, affecting its depreciation calculation for accounting purposes.
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