Examlex
Which of the following is not one of the three points the U.S. Supreme Court has laid out regarding reliance on profiles?
Off-Balance Sheet Financing
Off-Balance Sheet Financing is a financial obligation that is not directly recorded on the company's balance sheet and is used to keep debt-to-equity ratios low and improve financial indicators.
Operating Expenses
Costs associated with a company's main operational activities, excluding cost of goods sold, financing costs, and taxes.
Income Statement
A financial statement that shows a company's revenues and expenses over a specific period, resulting in the net income or loss for that period.
Lessee's Equity Cash Flows
This refers to the cash flows that a lessee obtains which directly affect their equity, usually through operations or transactions related to leased assets.
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