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There is a growing consensus that human activity is causing global warming, or climate change.
Consolidated Tax Return
A single tax return filed by a parent company and its subsidiaries, treating them as one taxpayer for tax purposes.
Intra-entity Transfers
Transactions occurring between two divisions within the same company.
Gross Profits
The difference between sales revenue and the cost of goods sold, before deducting operating expenses, interest, taxes, and other costs.
Excess Annual Amortization
Excess annual amortization refers to the amount by which yearly amortization expenses exceed the standard or expected levels, potentially impacting financial statements.
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