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Foreign Corporation
A company that is incorporated under the laws of a country different from the country of its primary operations.
Inventory
The total amount of goods and materials held by a business for the purpose of sale or production, including raw materials, work-in-process, and finished goods.
Consolidated Income Tax Return
A single income tax return filed by a parent company that includes all incomes, deductions, and credits of all members of a corporate group.
Intra-entity Transfers
Transactions of assets, services, or funds between divisions, departments, or units within the same entity.
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