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The median for a data set is:
Intra-entity Gross Profit
The profit recognized on transactions conducted within the same entity, not realized in consolidated financial statements until the transactions affect an external party.
January 1 Retained Earnings
The amount of earnings retained in a company as of the beginning of the fiscal year, not distributed to shareholders in the form of dividends.
Equity Method
An accounting technique used by firms to assess the profits earned by their investments in other companies by reporting these profits as income.
Intra-entity Gross Profit
The profit recognized on transactions carried out between divisions or departments within the same company.
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