Examlex
Franchising is an advanced form of licensing in which the the franchisor allows the franchisee, the right to use an entire business system in exchange for compensation.
Operating Cash Flow (OCF)
A gauge of the funds generated from a corporation's standard operational processes.
Cash Flow
The total flows of capital into and out of a company, crucially determining its liquidity ratio.
Impairment Loss
A charge applied to a company's income statement when the fair value of an asset drops below its carrying value on the balance sheet.
Carrying Value
The recorded book value of an asset in a company's financial statements, calculated as the original cost minus accumulated depreciation or amortization.
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