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Geometric mean is greater than the arithmetic mean.
Excess Annual Amortization
The amount by which the yearly amortization expense exceeds the norm or expected rate, often resulting from an aggressive write-down of intangible assets.
Accrual-based Net Income
Net income calculated using the accrual method of accounting, recognizing revenues when earned and expenses when incurred, regardless of when cash transactions occur.
Excess Annual Amortization
Excess annual amortization refers to the amount of amortization expense that exceeds the expected or standard amount within a given year, often related to intangible assets.
Intra-entity Gain
The profit recognized from transactions occurring within the same legal entity or between affiliated entities under common control, often requiring elimination for consolidation purposes.
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