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P&L:

. . . profit and loss statement; a report of profit and loss; a type of financial statement that takes into account the revenues received and costs and expenses incurred during a specified time period; a management or financial accounting of the ability of a business to generate profit; a guide for making decisions reducing costs and increasing revenues.

P&Ls are income statements from which operating expenses are deducted, includes the cost of borrowed capital, as well as taxes and the costs of goods sold. Profit and loss statements are also referred to as income and expense statements.



 
 
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