Examlex
All of the following are considered forms of intelligence EXCEPT:
Upstream Inventory Transfers
Transactions where goods are sent from a subsidiary to the parent company, often analyzed for transfer pricing and tax purposes.
Downstream Inventory Transfers
The movement of inventory from a parent company to a subsidiary or between subsidiaries, typically involving finished goods or products closer to the end of the supply chain.
Year-end Consolidation
The process of combining and integrating all financial statements and data of a corporation and its subsidiaries at the end of the fiscal year to produce consolidated financial statements.
Cost of Goods Sold
The financial charges directly linked to the fabrication of products sold by a company, involving both materials and labor input.
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