Examlex
According to Rogers,incongruence occurs when there is a mismatch between any of these three entities:
EBIT
Earnings Before Interest and Taxes, a financial metric used to evaluate a company's operating performance.
Free Cash Flow
The cash a company generates after accounting for cash outflows to support operations and maintain its capital assets.
Capital Expenditures
Funds used by a company to acquire or upgrade physical assets such as property, industrial buildings, or equipment to boost its long-term revenue.
Depreciation
The accounting method of allocating the cost of a physical or tangible asset over its useful life, reflecting the asset's consumption, wear and tear, or obsolescence.
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