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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. 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.

  4. 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.

  5. Cost curve - Wikipedia

    en.wikipedia.org/wiki/Cost_curve

    The total cost curve, if non-linear, can represent increasing and diminishing marginal returns.. The short-run total cost (SRTC) and long-run total cost (LRTC) curves are increasing in the quantity of output produced because producing more output requires more labor usage in both the short and long runs, and because in the long run producing more output involves using more of the physical ...

  6. Statement of changes in equity - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in_equity

    A statement of changes in equity and similarly the statement of changes in owner's equity for a sole trader, statement of changes in partners' equity for a partnership, statement of changes in shareholders' equity for a company or statement of changes in taxpayers' equity [1] for government financial statements is one of the four basic financial statements.

  7. Linear congruential generator - Wikipedia

    en.wikipedia.org/wiki/Linear_congruential_generator

    The second row is the same generator with a seed of 3, which produces a cycle of length 2. Using a = 4 and c = 1 (bottom row) gives a cycle length of 9 with any seed in [0, 8]. A linear congruential generator (LCG) is an algorithm that yields a sequence of pseudo-randomized numbers calculated with a discontinuous piecewise linear equation.

  8. List of construction trades - Wikipedia

    en.wikipedia.org/wiki/List_of_construction_trades

    The following is a list of trades in construction.. Bell hanger installs mechanical and electrical bell systems; Boilermaker, works in nuclear, oil and gas industry, shipyards, refineries, and chemical plants, on boilers, pressure vessels, and similar equipment.

  9. Laboratory quality control - Wikipedia

    en.wikipedia.org/wiki/Laboratory_quality_control

    An example of a Levey–Jennings chart with upper and lower limits of one and two times the standard deviation. A Levey–Jennings chart is a graph that quality control data is plotted on to give a visual indication whether a laboratory test is working well.