A type of control under which two or more entities, either by means of ownership, management, or contractual arrangement, are...
A user-defined, centralized and standardized key representing a chartstring or set of chartstrings that provide an entity with a simple...
A type of accounting tags (tags) that is used in an entity's general ledger (G/L) journal entry, purchase card journals,...
It stands for full payout lease; another term for capital lease; a lease in which a lessor finances the leased...
Another term for capital lease; a lease in which a lessor finances the leased asset while the other rights of...
A measure of revenue that constitutes the net results from operations- that is, after accounting for all relevant expenses, including...
A lease's remaining carrying value after it has been fully depreciated at the end of its term. This value reflects...
Gross revenue (also gross sales) is the monetary amount that an entity earns from sales of products/ services (i.e., its...
A measure of turnover that is calculated before specific items are deducted to arrive at a net figure. In other...
A entity's turnover (tainted turnover) that is made up of passive income, tainted sales income and tainted services income. It...