NOPAT Definition

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NOPAT see NET OPERATION PROFIT AFTER TAXES.

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OVERSTATED is when something is represented as greater than is true or reasonable.

CONTINGENCY is an existing condition involving uncertainty as to possible gain (gain contingency) or loss (loss contingency) that will be resolved by future events. Estimates, such as the useful life of an asset, are not contingencies. Eventual expiration of the asset's utility is not uncertain.

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