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  • Stock-based compensation 
  •  Impairment charges 
  • Gains/losses on investments
  • end of service benefits
  • income taxes
  • accrued intrest on loans
  • Bad Debt provisions = aead-of-time provisions against risky and doubtful receivables


See also

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Business / Business Administration / Financial Management / Financial Accounting / Profit and Loss (P&L)