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The best definition of organic material is anything that contains
Intra-Entity Transactions
Transactions that occur within the same legal entity, often between departments or divisions, which may require elimination during consolidation.
Net Income
The remaining profit for a company after deducting taxes and expenses from the revenue.
Consolidation Entry
A journal entry used in the preparation of consolidated financial statements to eliminate intercompany transactions and balances.
Retained Earnings
The portion of net income that is retained by the company rather than distributed to its shareholders as dividends.
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