Examlex
Which of the following is not a key input to a single period inventory model?
Long Service Leave
An employee benefit that provides paid leave for long-term service, specific to certain countries like Australia.
Income Tax Expense
The total amount of income tax a company is obligated to pay, determined by applying the applicable tax rate to the taxable income for a period.
Tax Rate Change
An adjustment to the rate at which earnings or transactions are taxed, imposed by governmental taxing authorities.
Deferred Tax Assets
The amounts of income taxes recoverable in future periods in respect of deductible temporary differences, carryforward of unused tax losses, and carryforward of unused tax credits.
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