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In general, courts have placed a more stringent demand for reasonable accommodation on employers when the disabled individuals are new workers as opposed to employees who are returning to work after illness or injury.
Partial Income Statement
An income statement that reports revenue, expenses, and net income over a specified period of time but does not include all of the details found in a comprehensive income statement.
Earnings Per Common Share
A measure of a company's profitability that calculates the net income available to common shareholders per share of common stock outstanding.
Indirect Method
A method of reporting the cash flows from operating activities that begins with net income and adjusts for revenues and expenses that do not involve the receipt or payment of cash.
Operating Activities
Business processes related to the core functions of a company that generate revenue, such as sales and production.
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