Examlex
A large database system is often distributed into smaller databases based on some logical relationship between the data and the location of the databases.
Operating Profits
Profits from a company's core business operations, excluding deductions of taxes and interest.
Regulation S-X
Rules and regulations set by the Securities and Exchange Commission (SEC) that dictate the form, content, and requirements of financial statements submitted by public companies in the United States.
Replacement Cost
The current cost of replacing an asset with a new one of the same kind and quality at current prices.
LIFO-to-FIFO Adjustment
A recalculation process that converts inventory valuation from the Last-In-First-Out (LIFO) method to the First-In-First-Out (FIFO) method, affecting cost of goods sold and inventory value.
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