Examlex
The unary scope resolution operator is used:
Net Income
A measure of a company's profitability, calculated as revenue minus costs of goods sold, expenses, taxes, and other deductions, over a specific period.
Full-Accrual Totals
The sums that reflect all transactions recorded in accordance with the accrual basis of accounting, including revenues when earned and expenses when incurred.
Consolidation Worksheet
A tool used in accounting to combine the financial statements of a parent company and its subsidiaries into a single set of statements.
Fair Value
The estimated price at which an asset or liability could be exchanged between knowledgeable, willing parties in an arm's length transaction.
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