Examlex
A territorial restrictions, such as Pepsi telling its bottlers where they can sell and deliver Pepsi, is per se illegal under the Clayton Act.
Accrual-based Net Income
Net income calculated using the accrual method of accounting, recognizing revenues when earned and expenses when incurred, regardless of when cash transactions occur.
Excess Annual Amortization
Excess annual amortization refers to the amount of amortization expense that exceeds the expected or standard amount within a given year, often related to intangible assets.
Intra-entity Gain
The profit recognized from transactions occurring within the same legal entity or between affiliated entities under common control, often requiring elimination for consolidation purposes.
Trademarks
Identifiable symbols, names, or expressions legally registered or established by use as representing a company or product.
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