{"id":"W4387719995","doi":"10.1093/hebz/9780198844808.003.0003","title":"Introduction to the Statement of Profit or Loss","year":2020,"lang":"en","type":"book-chapter","venue":"Accounting","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Income statement; Profit (economics); Cash flow statement; Balance sheet; Gross profit; Revenue; Bookkeeping; Economics; Cash; Statement (logic); Earnings before interest and taxes; Capital expenditure; Financial statement; Business; Finance; Monetary economics; Accounting; Microeconomics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.001645306,0.0002279436,0.0003147587,0.0002258829,0.0002205663,0.0002508086,0.0003580388,0.0001057773,0.001334333],"category_scores_gemma":[0.001589501,0.0001559585,0.0001053279,0.0002387833,0.00004742259,0.0003248621,0.000400423,0.0003460018,0.001399165],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005414076,"about_ca_system_score_gemma":0.000130762,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002227665,"about_ca_topic_score_gemma":0.0001044628,"domain_scores_codex":[0.9976666,0.000005580536,0.0007665886,0.0004352684,0.000872086,0.000253863],"domain_scores_gemma":[0.9978334,0.00005296673,0.0009794412,0.0003819409,0.000739491,0.00001275783],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.000293078,0.00002573879,0.002699496,0.001571803,0.0001765491,0.00004990208,0.000202335,0.0003568643,0.000274368,0.2923007,0.6061704,0.09587877],"study_design_scores_gemma":[0.0001099553,0.00001839928,0.0005497075,0.000141586,0.00006431181,0.000001568525,0.00005695094,0.0003515721,0.00004504735,0.002472637,0.9959906,0.0001976589],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.01781319,0.000241965,0.001212932,0.1391918,0.004150781,0.004192833,0.0000266501,0.0004255318,0.8327444],"genre_scores_gemma":[0.2232579,0.0000528739,0.0005413982,0.006220648,0.0502453,0.0001579548,0.0002344407,0.0002739608,0.7190155],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.3898202,"threshold_uncertainty_score":0.9995786,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06448847500266319,"score_gpt":0.3046649584592955,"score_spread":0.2401764834566323,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}