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____________________ Codes Distinguish Items by Using a Series of Subgroups

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____________________ codes distinguish items by using a series of subgroups of digits.


Definitions:

Rate of Return on Total Assets

A financial ratio that measures the efficiency of a company's use of its assets in generating profit, calculated by dividing net income by total assets.

Rate of Return on Common Stockholders' Equity

A measure of the profitability relative to the shareholders' equity, demonstrating how efficiently equity is used to generate profits.

Net Income Before Taxes

A financial measure that calculates a company's earnings after all expenses have been subtracted from revenues, except for income taxes.

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