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From a purely economic point of view,discrimination is established if:
Fixed Assets
Long-term tangible assets held for business use and not expected to be converted to cash in the upcoming year, such as buildings, machinery, and equipment.
Projected Sales
These are estimated sales figures based on current market trends, historical sales data, and other economic indicators, used for planning and forecasting by businesses.
Retained Earnings
Retained earnings refer to the portion of a company's profits that is kept or retained rather than paid out as dividends to shareholders, often used for investment or to pay off debts.
Debt-Equity Ratio
A gauge that marks the relative positions of debt and equity in the funding of a company's assets.
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