Examlex
A primary key contains a unique, specific value that is not duplicated through any instances within that field.
Material Amount
A sum of money that is large enough to influence decisions or the perception of a company's financial performance.
Sole Proprietorship
A business structure where a single individual owns and operates the business, bearing full responsibility for its debts and obligations.
Hybrid Method
An accounting approach that combines elements of both the cash basis and accrual basis methods for financial reporting.
Deductible Expenses
Expenses eligible to reduce taxable income, subject to various tax rules and limitations.
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