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  2. Income statement - Wikipedia

    en.wikipedia.org/wiki/Income_statement

    Sankey Diagram - Income Statement (by Adrián Chiogna) An income statement or profit and loss account [1] (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, statement of earnings, operating statement, or statement of operations) [2] is one of the financial statements of a company and ...

  3. Employee stock option - Wikipedia

    en.wikipedia.org/wiki/Employee_stock_option

    At the time the options are awarded, GAAP requires an estimate of their value to be run through the P&L as an expense. This lowers operating income and GAAP taxes. However, the IRS treats option expense differently, and only allows their tax deductibility at the time the options are exercised/expire and the true cost is known.

  4. Environmental profit and loss account - Wikipedia

    en.wikipedia.org/wiki/Environmental_profit_and...

    The E P&L and the associated methodology were developed with the support of PricewaterhouseCoopers and Trucost. [6] The E P&L used existing input-output models and developed new valuation methodologies, building on a large volume of work in the fields of environmental and natural resource economics such as the United Nations study on The Economics of Ecosystems and Biodiversity.

  5. Data generating process - Wikipedia

    en.wikipedia.org/wiki/Data_generating_process

    In statistics and in empirical sciences, a data generating process is a process in the real world that "generates" the data one is interested in. [1] This process encompasses the underlying mechanisms, factors, and randomness that contribute to the production of observed data.

  6. ACORN (random number generator) - Wikipedia

    en.wikipedia.org/.../ACORN_(random_number_generator)

    The ACORN generator has not seen the wide adoption of some other PRNGs, although it is included in the Fortran and C library routines of NAG Numerical Library. [5] Various reasons have been put forward for this. [6] Nevertheless, theoretical and empirical research is ongoing to further justify the continuing use of ACORN as a robust and ...

  7. Crude Oil Windfall Profit Tax Act of 1980 - Wikipedia

    en.wikipedia.org/wiki/Crude_Oil_Windfall_Profit...

    The Crude Oil Windfall Profit Tax Act of 1980 (P.L. 96-223) was enacted as part of a compromise between the Carter Administration and the Congress over the decontrol of crude oil prices. [1] The Act was intended to recoup the revenue earned by oil producers as a result of the sharp increase in oil prices brought about by the OPEC oil embargo.

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