An entity's total earnings (revenue) after subtracting all its expenses (mainly, costs of core operations as well as depreciation and...

A depreciation that involves an increase in the value of a fixed asset over time, rather than a decrease as...

An economic depreciation that reflects an increase in the cash flows or capital return generated, or expected to be generated,...

A form of an entity's income/ revenue that corresponds to all gains or losses from non-operational sources- i.e., not related...

A form of an entity's income that corresponds to all gains or losses from non-operational sources- i.e., not related to...

In accounting, a non-recurring item is an infrequent or abnormal gain or loss/ charge that is reported on an entity's...

A category of charges/ expenses that do not directly relate to core operations/ activities. These charges arise from non-recurring events...

A category of costs/ expenses that do not directly relate to core operations/ activities. These costs do not qualify as...

An acronym for non-cash charge; an expense/ charge that does not involve a cash transaction- that is, it constitutes no...

A liability for which an entity (carrying it on its balance sheet) is not under obligation to settle it using...