Examlex
Export tariffs are far less common than import tariffs.
Noncontrolling Interest
An ownership interest in a corporation or segment of a corporation that is less than a majority stake, often reflected as a minority interest in financial statements.
Intra-entity Gain
A profit recognized from transactions conducted within the same legal entity, often eliminated during consolidation for financial reporting.
Excess Annual Amortization
The amount by which the yearly amortization expense exceeds the norm or expected rate, often resulting from an aggressive write-down of intangible assets.
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.
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