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Robert Arrington's three conditions of intention, causality, and control of an outcome describe the conditions necessary for manipulation to occur.
Pretax Financial Income
The income of a company before taxes have been deducted, commonly used in the context of reporting and financial analysis.
Permanent Difference
A difference between the book income and taxable income that will not reverse over time.
Product Warranty Costs
Expenses incurred by a company to repair, replace, or reimburse for products that fail to meet specified warranties.
Municipal Bonds
Debt securities issued by states, municipalities, or counties to finance capital expenditures.
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