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In the so-called top-two primary system
Comprehensive Income
An overall measure of all changes in equity from non-owner sources, capturing both realized and unrealized gains and losses.
Cost-Cutting Project
Initiatives or plans implemented by a business to reduce its expenses and increase efficiency, aiming to improve overall profitability.
Erosion
In finance, the gradual reduction of the value of an asset or earnings, often due to external factors or new projects cannibalizing existing project revenues.
Incremental Cash Flows
The additional cash flows a business expects to generate from taking on a new project or making an investment decision.
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