Examlex
For a locus to be classed as polymorphic, the second most common polymorphism must be found at least 10% of the time.
Intra-Entity Transfers
Transactions of assets, services, or funds within the same legal entity.
Accrual-Based Net Income
Net income calculated using the accrual method of accounting, which records revenue when earned and expenses when incurred, regardless of cash flow.
Upstream Intra-Entity Profits
Profits earned from transactions between a parent company and its subsidiary, where the subsidiary sells goods or services to the parent.
Excess Amortization Expense
An amount of amortization expense that exceeds the norm, potentially indicating an aggressive approach to reducing taxable income through depreciation.
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