dirty surplus
C2CEFR level
95/100Rarity: very rare
TechnicalRegister
Gains and losses routed directly to equity rather than through profit or loss, bypassing the income statement.
Analysts strip out the dirty surplus to recover the economic income the P&L never actually showed.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
Get words like dirty surplus on your lock screen, a few a day, with review that makes them stick.
Download on the App Store Lexfall puts a new word on your home and lock screen through widgets, so you learn without opening an app. Free to download. After a free trial, a subscription unlocks every field. Built for iPhone, iOS 15.1 or later.
On a computer?Scan with your iPhone camera.