{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007084599,0.001214931,0.0004970912,0.001551366,0.001201304,0.004175809,0.0007943034,0.00146548,0.08301491],"category_scores_gemma":[0.002102086,0.0004097391,0.0004373515,0.001667805,0.001779693,0.004444377,0.001319226,0.003498141,0.04747067],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001340453,"about_ca_system_score_gemma":0.001490917,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001899169,"about_ca_topic_score_gemma":0.002188246,"domain_scores_codex":[0.9992181,0.0001469456,0.00005707588,0.0001102928,0.0004159178,0.00005162482],"domain_scores_gemma":[0.9987753,0.0005704513,0.00007882778,0.00008996356,0.0004205401,0.00006494766],"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":[0.00002397282,0.00003472214,0.0001522571,0.0003138848,0.000003548724,0.0001634428,0.0005131986,0.0004929896,0.0006303352,0.2277305,0.6061699,0.1637713],"study_design_scores_gemma":[0.000001032139,0.00001064962,0.0001646441,0.0002122952,9.616465e-7,0.0001594004,0.00006681757,0.00009452768,0.0001066468,0.01813765,0.981039,0.00000629077],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.0008745164,0.02634935,0.01484536,0.005745177,0.007215648,0.0001183872,0.0009122422,0.0006802309,0.9432591],"genre_scores_gemma":[0.01590137,0.04076892,0.01638977,0.004148889,0.005360445,0.0001529155,0.001257336,0.0008834639,0.9151369],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.08301491,"threshold_uncertainty_score":0.2777125,"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."}}