Examlex
As the temperature of a gas increases, its pressure increases as long as the volume is kept constant.
Profits
The net income received by a company after deducting all expenses, taxes, and costs.
Unrealized Gain
Profit that has been made on paper from investments but has not yet been converted to cash by selling the asset.
Commercial Substance
A characteristic of a business transaction that leads to a change in the cash flows of the entity, indicating that the change has a significant economic effect.
Joint Venture
A business arrangement in which two or more parties agree to pool their resources for the purpose of accomplishing a specific task.
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