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Accounting
Banking

Standalone Profit

The profit that is made by a division, a segment, or a unit within an entity. Principally, a standalone profit...

Consolidated Profit

The total or aggregated profit that is made by all the entities (e.g., subsidiaries) forming or belonging to a business...

Common Control

A type of control under which two or more entities, either by means of ownership, management, or contractual arrangement, are...

Tag

A user-defined, centralized and standardized key representing a chartstring or set of chartstrings that provide an entity with a simple...

Single Line Tag

A type of accounting tags (tags) that is used in an entity's general ledger (G/L) journal entry, purchase card journals,...

FPL

It stands for full payout lease; another term for capital lease; a lease in which a lessor finances the leased...

Full-Payout Lease

Another term for capital lease; a lease in which a lessor finances the leased asset while the other rights of...

Net Revenue

A measure of revenue that constitutes the net results from operations- that is, after accounting for all relevant expenses, including...

Residual Value of a Leased Asset

A lease's remaining carrying value after it has been fully depreciated at the end of its term. This value reflects...

Gross Revenue

Gross revenue (also gross sales) is the monetary amount that an entity earns from sales of products/ services (i.e., its...