Ballentine's law dictionary. Anderson, W.S.. 1998.
Operating surplus — is an accounting concept used in national accounts statistics (such as United Nations System of National Accounts (UNSNA) and in corporate and government accounts. It is the balancing item of the Generation of Income Account in the UNSNA. It may… … Wikipedia
Operating margin — In business, operating margin, operating income margin, operating profit margin or return on sales (ROS) is the ratio of operating income (operating profit in the UK) divided by net sales, usually presented in percent. Net profit measures the… … Wikipedia
Operating income before depreciation and amortization — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Operating expenses — Segment expenses related both to revenue from sales to unaffiliated customers and revenue from intersegment sales or transfers, excluding loss on disposition of property, plant, and equipment; interest expenses and financial charges; foreign… … Energy terms
Non-Operating Expense — An expense incurred by activities not relating to the core operations of the business. Accountants may remove non operating expenses or revenues in order to examine the performance of the business, ignoring effects of financing or irrelevant… … Investment dictionary
Corruption charges against Benazir Bhutto — After the dismissal of Bhutto s first government on August 6, 1990 by President Ghulam Ishaq Khan on grounds of corruption, the government of Pakistan issued directives to its intelligence agencies to investigate the allegations. After the fourth … Wikipedia
After Tax Operating Income - ATOI — A company s total operating income after taxes. This non GAAP measure excludes any after tax benefits or charges such as effects from accounting changes. Due to its non GAAP nature, what is included and excluded in the measure differs, therefore … Investment dictionary
Back charges — Back Back, a. 1. Being at the back or in the rear; distant; remote; as, the back door; back settlements. [1913 Webster] 2. Being in arrear; overdue; as, back rent. [1913 Webster] 3. Moving or operating backward; as, back action. [1913 Webster]… … The Collaborative International Dictionary of English
General Comprehensive Operating System — Un système DPS 7 GCOS7 de Honeywell Bull en 1990 GCOS /djee kohs/ (General Comprehensive Operating System) est une famille de systèmes d exploitation orientée mainframes. La première version a été développée par General Electric à partir de… … Wikipédia en Français
IKEA — International Group Type Private company Genre Retail (Specialty) Founded Älmhult, Småland, Sweden (1943) … Wikipedia
