Examlex
Observing customer behavior in a retail store can help a business owner identify "hot spots" where merchandise sells briskly and "cold spots" where it may sit indefinitely.
Equity Method
An accounting technique used by companies to assess the profits earned by their investments in other companies, where the investment gives the investor significant influence over the investee.
Intra-entity Purchases
Buying and selling of goods or services between departments or divisions within the same company.
Gross Profit Rate
The ratio of gross profit to net sales, indicating the efficiency of a company in managing its production and labor costs.
Intra-entity Transfer
A transaction occurring between divisions or units within the same legal entity.
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