Examlex
An exponential smoothing model can be found easily by applying the Excel Add Trendline option to a time series.
Sale of Land
A financial transaction involving the transfer of ownership of real estate property from one party to another.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded against a fixed asset, reducing its original cost to its current book value over time.
Indirect Method
A cash flow statement approach that starts with net income and adjusts for changes in balance sheet accounts to reconcile to cash generated by operating activities.
Net Income
The net earnings of a business once all costs, taxes, and interest payments are subtracted from its overall income.
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