imputed interest rateimputed valuein between seasonsin decreasing order of liquidityin decreasing order of permanencein favour ofinadequacyinadequate disclosureinadequate packingincertaintyincomeincome determinationincome excluded from cost accountsincome from continuing operationsincome from operationsincome manipulationincome reported to shareholdersincome statementincome statement summaryincome summaryincome taxincome tax accountingincome tax payableincome tax returnincome tax returnsincome taxes payableincomelete recordsincompatible functionsincorporation processincreasing rateincremental approachincremental cash flowincremental costincremental costsincremental methodincremental revenueincremental sample sizeindemnityindependent trusteeindependent variableindependent variablesindexindex rowindicatorindirect consequencesindirect damageindirect departmental chargesindirect evidenceindirect expenseindirect expenses