Examlex
What is a collection of related data elements?
Net Income
The net income of a company, calculated by subtracting all costs and taxes from its total revenue.
Writing Off
The accounting action of declaring an asset to be of no value and clearing it off the books, often due to irrecoverability or obsolescence.
Bad Debts
Amounts owed to a company that are not expected to be paid, often resulting from credit sales to customers who are unable to fulfill their financial obligations.
Inventory Reserve
A provision for unsellable inventory, reflecting a decrease in the value of inventory assets.
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