Examlex
Caffeine:
Reportable Segment
A distinguishable component of an enterprise engaging in operations from which it may earn revenues and incur expenses, whose operating results are regularly reviewed by the entity's chief operating decision maker.
Operating Profit
The profit earned from a firm's core business operations, excluding deductions of interest and tax, as well as any non-operational income and expenses.
Loss
A financial situation where expenses exceed revenues.
Pension Expense
The total cost recognized by an employer for an accounting period regarding the company’s pension plan, comprising service costs, interest costs, plan amendments, and other factors.
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