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Discontinued Operations
Parts of a company's core business or subsidiaries that have been sold, disposed of, or abandoned and are reported separately from continuing operations in financial statements.
Comparative Income Statement
A financial statement that presents the revenues, expenses, and net income for multiple periods to assess a company's financial performance over time.
Operating Divisions
Distinct segments within a company, each responsible for certain operational aspects or market services.
Adjustment
A change made to the book value of an asset or liability to accurately reflect its value.
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