Assertion: net income | /r/CapableOf | become necessary
Facets:
value: for items
type: PURPOSE
value: to adjust earnings
type: PURPOSE
Source sentences:
text: Net income is not an accurate representation of net cash flow from operating activities, so it becomes necessary to adjust earnings before interest and taxes (EBIT) for items that affect net income, even though no actual cash has yet been received or paid against them.