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Operating Income
The income generated from the primary activities of a business, not including the expenses from interest and taxes.
Intra-Entity Transfers
Transactions of assets, services, or funds within the same legal entity.
Accrual-Based Net Income
Net income calculated using the accrual method of accounting, which records revenue when earned and expenses when incurred, regardless of cash flow.
Upstream Intra-Entity Profits
Profits earned from transactions between a parent company and its subsidiary, where the subsidiary sells goods or services to the parent.
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