gross profit method

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• gross equity method — A method of accounting for associated undertakings in which the investor shows on the face of the balance sheet its share of the net amount of the investee s aggregate gross assets and liabilities; in the profit and loss account, the share of the …   Accounting dictionary

• Gross margin — (also called gross profit margin or gross profit rate) is the difference between revenue and cost before accounting for certain other costs. Generally, it is calculated as the selling price of an item, less the cost of goods sold (production or… …   Wikipedia

• Gross income — is commonly defined as the amount of a company s or a person s income before all deductions or any taxpayer’s income, except that which is specifically excluded by the Internal Revenue Code, before taking deductions or taxes into account. For a… …   Wikipedia

• Gross National Happiness — (GNH) is an attempt to define quality of life in more holistic and psychological terms than Gross National Product.The term was coined by Bhutan s King Jigme Singye Wangchuck in 1972 in response to criticism that his economy was growing poorly.… …   Wikipedia

• Gross fixed capital formation — (GFCF) is a macroeconomic concept used in official national accounts since the 1930s. Concept and dataThe statistical aggregate of GFCF is a measure of the net new investment by enterprises in the domestic economy in fixed capital assets during… …   Wikipedia

• Gross domestic product — GDP redirects here. For other uses, see GDP (disambiguation). Not to be confused with Gross national product or Gross domestic income. CIA World Factbook 2005 figures of total nominal GDP (top) compared to PPP adjusted GDP (bottom) …   Wikipedia

• Gross receipts tax — A gross receipts tax, sometimes referred to as a gross excise tax, is a tax on the total gross revenues of a company, regardless of their source. A gross receipts tax is similar to a sales tax, but it is levied on the seller of goods or services… …   Wikipedia

• gross income — The whole or entire profit arising from a business or pursuit. Braun s Appeal, 105 Pa 414, 415. For income tax purposes: the total income of the taxpayer; the income from all sources without deductions or allowance for exemptions; the total of… …   Ballentine's law dictionary

• Installment Sales Method — Installment Sale MethodThe installment sale method is an alternative to the cash method vs accrual method debate of accounting. The installment sale method allows the taxpayer to defer the inclusion of income until the payments is made in cash or …   Wikipedia

• Transactional Net Margin Method — The Transactional net margin method (TNMM) in Transfer pricing compares the net profit margin of a taxpayer arising from a non arm s length transaction with the net profit margins realized by arm s length parties from similar transactions; and… …   Wikipedia

• equity method — A method of accounting for associated undertakings in which the investor initially discloses in its financial statements the amount of the investment at its cost, identifying any goodwill arising. In subsequent periods the carrying amount is… …   Accounting dictionary