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Transitive dependencies exist in third normal forms.
Extraordinary Gains
Unusual and infrequent gains recognized in a company's financial statements, separate from regular business operations.
Unrealized Losses
Losses on investments that have not been sold or settled and are still held by the company.
Cost of Goods Sold
Calculates the direct costs attributable to the production of the goods sold by a company, including materials and labor.
Extraordinary Items
Events and transactions that are distinguished by their unusual nature and by the infrequency of their occurrence, no longer classified separately in financial statements as of recent accounting standards.
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