Examlex
Punishment entails the removal of a negative consequence when functional behaviors are performed;negative reinforcement entails the administration of negative consequences when dysfunctional behaviors are performed.
Book Purposes
Refers to accounting methods and practices used to prepare financial statements for regulatory reporting, as opposed to tax calculations.
Interperiod Tax Allocation
An accounting technique that aims to match tax expenses with the revenues for the period in which they were earned, regardless of when taxes are paid.
Taxable Income
The portion of an individual's or corporation's income that is subject to taxation by governmental authorities.
Book Income
Book income refers to the amount of income reported by a company in its financial statements according to accounting principles, before any adjustments for tax purposes.
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