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  2. SG&A - Wikipedia

    en.wikipedia.org/wiki/SG&A

    SG&A (alternately SGA, SAG, G&A or SGNA) is an initialism used in accounting to refer to Selling, General and Administrative Expenses, which is a major non-production cost presented in an income statement (statement of profit or loss). SGA expenses consist of the combined costs of operating the company, which breaks down to:

  3. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    Since the balance sheet is founded on the principles of the accounting equation, this equation can also be said to be responsible for estimating the net worth of an entire company. The fundamental components of the accounting equation include the calculation of both company holdings and company debts; thus, it allows owners to gauge the total ...

  4. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A separate term for the aggregation of expenses and losses does not exist. Contra-accounts are accounts with negative balances that offset other balance sheet accounts. Examples are accumulated depreciation (offset against fixed assets), and the allowance for bad debts (offset against accounts receivable). Deferred interest is also offset ...

  5. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    A balance sheet is often described as a "snapshot of a company's financial condition". [1] It is the summary of each and every financial statement of an organization. Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business's calendar year. [2]

  6. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Expenses are recognized not when the work is performed, or when a product is produced, but when the work or the product actually makes its contribution to revenue. Only if no connection with revenue can be established may cost be charged as expenses to the current period (e.g., office salaries and other administrative expenses).

  7. McCormick (MKC) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/mccormick-mkc-q4-2024-earnings...

    On Slide 15, we have summarized highlights for cash flow and the year-end balance sheet. Our cash flow from operations in 2024 was $922 million, compared to $1.2 billion in 2023.

  8. Financial statement analysis - Wikipedia

    en.wikipedia.org/wiki/Financial_statement_analysis

    These statements include the income statement, balance sheet, statement of cash flows, notes to accounts and a statement of changes in equity (if applicable). Financial statement analysis is a method or process involving specific techniques for evaluating risks, performance, valuation, financial health, and future prospects of an organization.

  9. HCA Healthcare (HCA) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/hca-healthcare-hca-q4-2024-224512265...

    This represents an 11% increase in operating cash flow in 2024 over prior year, indicative of great work by our operating and administrative teams. Capital expenditures totaled 1.29 billion in the ...

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