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Cost of Sales

A cost measure (also known as cost of goods sold or in short COGS) that represents the direct costs of...

Cost of Goods Sold

A cost measure that represents the direct costs of producing the goods sold by a business. For a manufacturing company,...

COGS

It stands for cost of goods sold; a cost measure that represents the direct costs of producing the goods sold...

Operating Profit

An accounting measurement of the profits made by an entity from its ongoing core business/ activities (core operations) over a...

Paper Profit

Gains that arise from an increase in the value of an asset that has not been sold or a decrease...

Paper Gains

Gains that arise from an increase in the value of an asset that has not been sold or a decrease...

Unrealized Gains

Gains that arise from an increase in the value of an asset that has not been sold or a decrease...

Unrealized Gains or Losses

The gains or losses that arise from variations in the prices of assets or liabilities that are still reported on...

Revaluation Reserve

A type of reserve (a non-cash reserve) that is created by an entity to account for any increases in asset...

Unrestricted Equity

A subcategory of equity capital that can be distributed to equity holders (shareholders) without restrictions (such as any restrictions that...