Examlex
In human resource forecasting,______ is the process of reviewing historical data and calculating specific proportions between a business factor (such as production) and the number of employees needed.
Equity Method
An accounting technique used to record the investments in other companies where the investor has significant influence but does not fully control the investee.
Excess Amortizations
Excess Amortizations refer to the amount by which amortization expenses exceed what is deemed necessary or standard for a given period, often adjusting the value of intangible assets.
Intra-Entity Transactions
Transactions occurring between divisions or departments within the same company.
Intra-Entity Gross Profit
The profit realized from transactions within segments of the same company, not reflected in consolidated financial statements until realized externally.
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