Examlex
There is a clear relationship between population density per se and the level or rate of economic development.
Period Costs
Costs that are expensed in the period in which they are incurred, rather than being capitalized.
Reportable Segment
A component of a business that earns revenues and incurs expenses, and for which separate financial information is available and regularly reviewed by the entity's chief operating decision-maker in deciding how to allocate resources and assess performance.
Operating Segment
A component of a business that engages in business activities from which it may earn revenues and incur expenses, and for which discrete financial information is available.
Asset Group
A collection of assets that share similar characteristics and are accounted for together in financial reporting.
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