BASIC NET INCOME PER SHARE Definition

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BASIC NET INCOME PER SHARE is always reported as net income per share on an undiluted basis. The calculation of diluted net income per share includes the effect of common stock equivalents such as outstanding stock options, while the calculation of basic net income per share does not.

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BAD DEBT EXPENSE see UNCOLLECTIBLE ACCOUNT EXPENSE.

IOU is an informal debt instrument in the form of a written promise to pay back money owed; e.g., personal loans and professional services.

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