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Criminal appeals are generally routine because they seldom raise meritorious issues (Primus, 2007; Wold & Caldeira, 1980) . Current standards of effective assistance of counsel often force lawyers to appeal, no matter how slight the odds of appellate court reversal. As a result, a significant number of criminal appeals lack substantial merit. For example, of the roughly 5,125 written dispositions in criminal appeals filed by defendants in the California Court of Appeals in 2010, the court reversed only 226 (4%) convictions (Judicial Council of California, 2011) . Why do criminal appeals rarely succeed? First, the appellate standards of review applicable to most decision-making during criminal trials are highly deferential to trial court outcomes (Primus, 2007) . Second, appellate courts often find that no reversible error was committed during the trial court proceedings.
-Given the information provided, which of the following statements is true?
Loss
The negative financial result from a business’s operations or transactions when costs and expenses exceed revenues.
Net Income
The amount of money left after all expenses, taxes, and costs have been subtracted from total revenue, indicating the profit earned by a company.
Indirect Method
A cash flow statement preparation method that adjusts net income for the changes in balance sheet accounts to calculate the cash from operating activities.
Depreciation
The methodical distribution of a physical asset's cost across its lifetime, reflecting the asset's depreciation, wear, and eventual obsolescence.
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