Resources | Glossary

KeyPoint Learning

Study Packages
CFA Level I CFA Level II CFA Level III
The CFA Program
Overview Resources

CFA
Resources
Glossary
Single-step format

Single-step format

With respect to the format of the income statement, a format that does not subtotal for gross profit (revenue minus cost of goods sold).

Level I

Return to Glossary

Sign In to KeyPoint Learning

Forgot Password?

Don't have an account? Sign Up

KeyPoint Learning Inc. | © 2024

Sign Up

Generate a Secured Password

By clicking Sign Up, you have read and agree to our Terms & Policy, including our Cookie Use.

Already have an account? Sign In

KeyPoint Learning Inc. | © 2024

Generate a Secure Password

Generated Password:

Make sure to save the password somewhere secure

Sign Up

KeyPoint Learning Inc. | © 2024

Password Reset

Email sent. You can resend in seconds.

Return to Sign In

KeyPoint Learning Inc. | © 2024

Cart

study package added to cart

Go to Cart Checkout

Loading…

Study Packages
CFA Program
Resources

Affiliates
About

CFA Institute does not endorse, promote, or warrant the accuracy or quality of the products or services offered by KeyPoint Learning Inc. CFA and Chartered Financial Analyst are registered trademarks owned by CFA Institute.

KeyPoint Learning Inc. | © 2024

This website uses cookies, necessary to provide the best experience possible. Please refer to the cookie policy for further details. By closing this banner or continuing to browse otherwise you consent to use of cookies.

Close

Cookie Policy

Our websites use cookies to distinguish you from other users of our site. This helps us to provide you with a good, more personalised experience when you browse our websites and also allows us to improve our sites.

What is a Cookie?

A Cookie is a small text file that is downloaded onto your device when you visit a website. The next time you visit that website, your device checks to see if it has a cookie that is relevant and sends the information contained in that cookie back to that website.

Why do we use them?

We use cookies for a number of reasons, such as:

identify you as a returning visitor to our websites and remember your preferences, in order to give you a better, more personalized experience;
identify errors with the websites and resolve them;
to analyze how well our websites are performing
remember items in your shopping cart;
build a profile of your interests in order to show you relevant adverts for our products and services; and
combine your web behavior data with personal data that you have previously provided to us.

Types of Cookies

The following is a list of the different types of cookies our websites use:

First party cookies: This type of cookie is set by KeyPoint Learning and used for security services such as login and shopping carts, and additional functional services such as personal settings.
Third-party cookies:This type of cookie is set by a domain other than the one you are visiting. This cookie typically is set when our websites incorporate elements from other sites, such as images, social media plugins or advertising. When the browser or other software retrieves these elements from the other sites, those sites can set cookies as well. KeyPoint Learning may use a third-party service to facilitate delivery of video to your browser; to support you in making comments or participating in discussions; or to help us make recommendations to you as you browse our website. KeyPoint Learning also allows additional third-party companies (such as social media companies) to serve ads and/or collect certain anonymous information when you visit our websites.
Strictly necessary cookies: This type of cookie is required for the operation of our websites. They include, for example, cookies that enable you to log into secure areas of our websites, use a shopping cart, or make use of online billing services.
Analytical or Performance cookies: This type of cookie allows us to recognise and count the number of visitors and to see how visitors move around our websites when they are using the sites. This cookie helps us to improve the way our websites work, for example, by ensuring that users are finding what they are looking for easily.
Functionality cookies: This type of cookie is used to recognise you when you return to our websites. This enables us to personalise our content for you, greet you by name and remember your preferences.
Targeting cookies or advertising cookies: This type of cookie may be set through our websites by our advertising partners. They may be used by such partners to build a profile of your interests and show you relevant adverts on other websites. They may also be used to limit the number of times you see an advert as well as to measure the effectiveness of an advertising campaign. These cookies do not store personal information directly but are based on uniquely identifying your browser and internet device.

How do I manage my cookie preferences?

The privacy settings in your browser will enable you to customize your cookie settings, including deletion and disabling them. Typically, you will find the controls under the browser's ‘Options' or ‘Preferences' menu.

Changing your cookie settings, including deleting and disabling them, may mean that the functionality of our websites and your ability to use some of their features is affected. You will still be able visit our websites, but you may not be able to access all of their content and some of the functions may not operate correctly.

For information on the use of cookies in mobile phone and other device browsers and for details on how to reject or delete such cookies, please refer to your device user manual.

Updated: January 15, 2022

Allow notifications for important updates?

You can turn these off at anytime via your browser settings.

Terms & Policy

Terms & Conditions

These terms constitute the entire agreement between you and KeyPoint Learning and supersede and replace any other prior or contemporaneous agreements, or terms and conditions applicable to the content of these terms.
Your subscription is non-right transferable as to be used only by you. Do not share your login credentials (i.e., username, email and password) with anyone, even if that person has his or her own user profile. The sharing of login credentials is a violation of this agreement and may result in the suspension of your account.

Purchases

In order to purchase any of the services on-line you must register for an account with us via the Website. If you already have an account you can log into your account using your email and password. Full payment is due prior to platform access.

Access will be available up to 15 days after the select exam period end date.
Promotional codes are offered from time to time and are as stated and can only be used for the item, and not transferable to cash, resold or otherwise.

Returns

Where the full course fee has been paid, enrolment can be deferred for one immediately subsequent relevant sitting, subject to prior agreement from KeyPoint Learning. A deferral will only be granted if the user has not accessed the online learning course.
Requests for discounts or refunds will be considered within 5 days of the date your order is processed for fulfillment, subject to a 15% administration fee. After the expiration of this 5-day period, no refunds will be granted. We are unable to honor discounts or issue refunds for orders processed beyond that timeframe. Discounted pricing may not be combined with any other offers, discounts, or promotions. No refunds are available on online study portals.
Payments are non-refundable and there are no refunds or credits for partially used subscriptions. Following any cancellation, however, you will continue to have access to the service through the end of the product expiration period.
Cancellations require written notice sent by email to the contact information listed in the contact section below.

Privacy

KeyPoint Learning respects your privacy and is committed to ensuring its protection. We assure you that any identifiable data that you provide when using this website will only in accordance with this privacy policy. No information will be shared with any third party entity, without your express consent.

Please know that this information is collected only for our internal reference and will not be disseminated except as required by law.

Communications

As an account holder, you consent to receiving electronic communications from KeyPoint Learning relating to your account. These communications include pertinent notices about your account (e.g., purchase confirmations, password changes, affiliate activity). KeyPoint Learning will not disclose your email address to anyone, including any third-party entity without your permission. Upon sign up, you also consent to receiving certain other subscription communications from us, such as special offers & promotions, study tips, webinars and other related topics. Subscription communications can be unsubscribed directly or by visiting the subscription section of the user account profile.

Copyright & Trademarks

KeyPoint Learning owns all title, copyright and all intellectual property rights to the online learning programs, related products and instruction, portals and any corresponding modifications or translations. Any online access is solely for non-commercial use. Except as expressly stated in the courses, any copying, distribution, transmission or publication of the property therein is strictly prohibited without the express written consent and permission by KeyPoint Learning.

Indemnification

Although care has been taken to ensure the accuracy of the information on the site, including but not limited to the information in connection with the products and services provided by KeyPoint Learning, KeyPoint Learning assumes no responsibility. therefore, your use of the site is at your own risk. The site, including all contents, and functions made available on or accessible through the site, is provided “as is” and “as available”.

The information contained in this website is only for informational purposes. To the maximum extent permitted by applicable law, all information, software, products, services and contained content are provided "as is" without warranty or condition of any kind. KeyPoint Learning and/or its suppliers hereby disclaim all corresponding warranties and conditions.

Closing An Account

KeyPoint Learning shall have the right, at any time, by serving notice on you, to cancel your registration access to any products and services if you are in breach of these terms and conditions.
You may cancel your subscription at any time. You will continue to have access to the service through the end of your access period. To cancel, email us using the contact information listed in the contact section.

Changes to this Policy

Our privacy policy and/or terms and conditions are subject to change without notice. By continuing to use our site after we modify this privacy policy and/or terms and conditions, you accept the new version therein.

Contact

If you have any questions or concerns about this policy you may contact us at: support@keypointlearning.com

Updated: January 15, 2022