Examlex
All of the following are constraints EXCEPT:
Intercompany Profits
Earnings generated from transactions between divisions or subsidiaries within the same corporation, which may be eliminated in consolidated financial statements.
Inventory
The items a business holds for the main purpose of resale or the raw materials used to produce goods for sale.
Management Fees
Fees charged by managers for the operation, management, or administration of a property, fund, or project.
Consolidated Financial Statements
Consolidated financial statements present the financial position and results of operations for a parent company and its subsidiaries as if they were a single economic entity.
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