Aquí puede consultar la cuenta de resultados anual o trimestral de Tejon Ranch Co para conocer el rendimiento y la eficiencia operativa de Tejon Ranch Co.

Trimestral

Trimestral+Anual

Trimestral

Anual

YOY

Ocultar filas en blanco

FY2025Q3

FY2025Q2

FY2025Q1

FY2024Q4

FY2024Q3

FY2024Q2

FY2024Q1

FY2023Q4

FY2023Q3

FY2023Q2

FY2023Q1

FY2022Q4

FY2022Q3

FY2022Q2

FY2022Q1

FY2021Q4

FY2021Q3

FY2021Q2

FY2021Q1

FY2020Q4

FY2020Q3

FY2020Q2

FY2020Q1

FY2019Q4

FY2019Q3

FY2019Q2

FY2019Q1

FY2018Q4

FY2018Q3

FY2018Q2

FY2018Q1

FY2017Q4

FY2017Q3

FY2017Q2

FY2017Q1

FY2016Q4

FY2016Q3

FY2016Q2

FY2016Q1

FY2015Q4

FY2015Q3

FY2015Q2

FY2015Q1

FY2014Q4

FY2014Q3

FY2014Q2

FY2014Q1

FY2013Q4

FY2013Q3

FY2013Q2

FY2013Q1

FY2012Q4

FY2012Q3

FY2012Q2

FY2012Q1

Ingresos totales

10.25%11.97M

46.02%8.31M

10.84%8.21M

10.94%17.93M

6.34%10.86M

-6.71%5.69M

-39.62%7.41M

-7.37%16.17M

-67.56%10.21M

-34.21%6.10M

-41.65%12.27M

34.68%17.45M

110.37%31.48M

-44.29%9.27M

90.16%21.02M

40.42%12.96M

10.72%14.96M

248.44%16.64M

7.19%11.05M

-54.44%9.23M

39.93%13.51M

-46.62%4.78M

-3.27%10.31M

73.92%20.26M

-37.42%9.66M

76.45%8.95M

-20.84%10.66M

-0.29%11.65M

29.59%15.43M

-14.98%5.07M

136.22%13.47M

-7.99%11.68M

-8.95%11.91M

-12.94%5.96M

-55.98%5.70M

-18.45%12.70M

9.48%13.08M

-2.16%6.85M

-22.12%12.95M

8.40%15.57M

-13.76%11.95M

-15.88%7.00M

14.43%16.63M

10.68%14.36M

-8.43%13.85M

11.32%8.32M

48.92%14.54M

-4.22%12.97M

-6.12%15.13M

-4.76%7.47M

1.89%9.76M

--13.55M

--16.11M

--7.85M

--9.58M

Ingresos operativos

10.25%11.97M

46.02%8.31M

10.84%8.21M

10.94%17.93M

6.34%10.86M

-6.71%5.69M

-39.62%7.41M

-7.37%16.17M

-67.56%10.21M

-34.21%6.10M

-41.65%12.27M

34.68%17.45M

110.37%31.48M

-44.29%9.27M

90.16%21.02M

40.42%12.96M

10.72%14.96M

248.44%16.64M

7.19%11.05M

-54.44%9.23M

39.93%13.51M

-46.62%4.78M

-3.27%10.31M

73.92%20.26M

-37.42%9.66M

76.45%8.95M

-20.84%10.66M

-0.29%11.65M

29.59%15.43M

-14.98%5.07M

136.22%13.47M

-7.99%11.68M

-8.95%11.91M

-12.94%5.96M

-55.98%5.70M

-18.45%12.70M

9.48%13.08M

-2.16%6.85M

-22.12%12.95M

8.40%15.57M

-13.76%11.95M

-15.88%7.00M

14.43%16.63M

10.68%14.36M

-8.43%13.85M

11.32%8.32M

48.92%14.54M

-4.22%12.97M

-6.12%15.13M

-4.76%7.47M

1.89%9.76M

--13.55M

--16.11M

--7.85M

--9.58M

Costo de los ingresos

-4.94%11.13M

26.90%7.46M

-8.53%8.14M

-12.67%13.51M

48.95%11.70M

2.33%5.88M

-6.26%8.90M

9.44%15.47M

-58.33%7.86M

-38.89%5.75M

-29.13%9.49M

37.15%14.14M

33.21%18.86M

-19.98%9.40M

36.43%13.39M

23.88%10.31M

15.85%14.16M

132.01%11.75M

2.87%9.82M

-40.38%8.32M

17.89%12.22M

-37.10%5.06M

3.50%9.54M

30.27%13.96M

-2.37%10.37M

62.48%8.05M

0.30%9.22M

10.35%10.71M

-5.10%10.62M

-12.30%4.96M

41.13%9.19M

-22.21%9.71M

-5.92%11.19M

-16.83%5.65M

-33.32%6.51M

9.99%12.48M

-5.32%11.89M

20.49%6.79M

-18.54%9.77M

-0.73%11.35M

19.24%12.56M

-7.22%5.64M

14.85%11.99M

10.15%11.43M

0.60%10.53M

7.56%6.08M

78.80%10.44M

-0.26%10.38M

9.96%10.47M

11.88%5.65M

-9.06%5.84M

--10.40M

--9.52M

--5.05M

--6.42M

Gastos operativos

-4.47%13.99M

33.83%12.36M

8.65%12.38M

-14.63%15.81M

44.00%14.65M

15.93%9.24M

-3.30%11.39M

5.19%18.52M

-50.35%10.17M

-31.23%7.97M

-25.49%11.78M

30.66%17.61M

26.64%20.49M

-17.90%11.59M

30.56%15.81M

27.09%13.47M

12.81%16.18M

86.73%14.11M

0.26%12.11M

-36.86%10.60M

18.27%14.34M

-26.91%7.56M

3.27%12.08M

27.97%16.79M

-4.66%12.13M

39.39%10.34M

-1.93%11.69M

8.63%13.12M

-5.17%12.72M

-7.47%7.42M

28.71%11.92M

-23.39%12.08M

-10.52%13.41M

-19.47%8.02M

-27.45%9.26M

5.54%15.77M

-3.22%14.99M

18.50%9.96M

-17.68%12.77M

8.36%14.94M

15.02%15.49M

0.66%8.40M

14.69%15.51M

-6.84%13.79M

0.61%13.46M

32.32%8.35M

39.88%13.53M

9.39%14.80M

10.49%13.38M

-28.02%6.31M

1.20%9.67M

--13.53M

--12.11M

--8.76M

--9.55M

Depreciación, agotamiento y amortización

38.98%1.69M

19.67%1.09M

0.89%1.01M

-3.05%1.75M

18.29%1.22M

-7.29%915.00K

1.82%1.01M

40.20%1.80M

-20.56%1.03M

-8.70%987.00K

2.17%988.00K

8.43%1.29M

-12.33%1.29M

11.79%1.08M

0.21%967.00K

-8.98%1.19M

1.44%1.48M

-16.92%967.00K

-17.10%965.00K

-11.60%1.30M

2.03%1.46M

11.17%1.16M

6.89%1.16M

-31.12%1.47M

34.02%1.43M

-8.88%1.05M

1.68%1.09M

-5.60%2.14M

-6.67%1.06M

1.50%1.15M

-6.87%1.07M

498.15%2.27M

-16.18%1.14M

-21.61%1.13M

-15.81%1.15M

-73.27%379.00K

9.59%1.36M

8.33%1.44M

24.41%1.37M

16.80%1.42M

2.73%1.24M

2.30%1.33M

-4.19%1.10M

-12.66%1.21M

13.00%1.21M

54.38%1.30M

24.16%1.15M

110.61%1.39M

55.38%1.07M

-71.56%844.00K

-14.62%923.00K

--660.00K

--688.00K

--2.97M

--1.08M

Beneficios operativos

46.62%-2.02M

-14.29%-4.05M

-4.57%-4.17M

190.39%2.13M

-10348.65%-3.79M

-89.73%-3.55M

-919.75%-3.98M

-1437.25%-2.35M

-99.66%37.00K

19.33%-1.87M

-90.68%486.00K

70.35%-153.00K

1004.36%10.99M

-191.80%-2.32M

594.50%5.21M

62.45%-516.00K

-46.92%-1.22M

190.73%2.52M

40.22%-1.05M

-139.67%-1.37M

66.49%-827.00K

-99.50%-2.78M

-70.83%-1.76M

334.85%3.46M

-190.90%-2.47M

40.61%-1.40M

-166.80%-1.03M

-270.60%-1.48M

280.64%2.71M

-14.31%-2.35M

143.37%1.54M

87.05%-398.00K

21.27%-1.50M

33.86%-2.06M

-2046.45%-3.56M

-590.11%-3.07M

46.09%-1.91M

-121.61%-3.11M

-83.66%183.00K

9.42%627.00K

-1014.99%-3.54M

-5292.31%-1.40M

11.00%1.12M

131.38%573.00K

-77.82%387.00K

-102.23%-26.00K

1021.11%1.01M

-11512.50%-1.83M

-56.40%1.75M

227.68%1.17M

275.00%90.00K

--16.00K

--4.00M

---914.00K

--24.00K

Ingresos netos por intereses no operativos (gastos)

Gastos de intereses no operativos

----

-100.00%0.00

--10.00K

----

--33.00K

--2.00K

Ganancias de la venta de valores

----

-26.65%267.00K

-16.24%294.00K

-4.91%329.00K

23.32%349.00K

110.40%364.00K

285.71%351.00K

264.21%346.00K

174.76%283.00K

61.68%173.00K

-18.75%91.00K

-20.83%95.00K

-12.71%103.00K

-6.96%107.00K

-3.45%112.00K

-15.49%120.00K

-23.87%118.00K

-34.29%115.00K

-15.94%116.00K

-23.24%142.00K

-21.72%155.00K

-17.45%175.00K

-36.11%138.00K

-22.27%185.00K

-28.00%198.00K

-27.89%212.00K

-30.99%216.00K

-24.92%238.00K

-13.52%275.00K

--294.00K

--313.00K

--317.00K

--318.00K

Retorno sobre el capital

-23.25%2.56M

-7.73%2.56M

-23.46%1.16M

45.20%3.27M

186.74%3.33M

42.88%2.77M

-0.26%1.51M

-21.94%2.25M

-41.69%1.16M

16.54%1.94M

25.06%1.52M

-54.82%2.88M

31.85%1.99M

21.83%1.66M

2155.93%1.21M

629.83%6.39M

38.15%1.51M

15.58%1.36M

-104.35%-59.00K

-92.41%875.00K

-50.30%1.09M

-40.08%1.18M

54.68%1.35M

710.19%11.53M

38.13%2.20M

202.30%1.97M

424.55%876.00K

99.02%1.42M

-7.66%1.59M

-58.21%652.00K

-26.75%167.00K

-50.62%715.00K

-26.73%1.72M

-15.31%1.56M

-84.33%228.00K

-1.03%1.45M

14.50%2.35M

11.23%1.84M

26.52%1.46M

-26.89%1.46M

20.39%2.06M

44.25%1.66M

162.56%1.15M

84.25%2.00M

37.55%1.71M

-9.61%1.15M

7.09%438.00K

22.44%1.09M

11.40%1.24M

42.22%1.27M

213.93%409.00K

--887.00K

--1.11M

--893.00K

---359.00K

Ingresos especiales (gastos)

----

---1.05M

----

-Ganancias de la disposición de activos fijos

----

--0.00

100.00%0.00

-100.00%0.00

----

--0.00

---2.00K

--1.33M

----

--1.04M

----

Otros ingresos no operativos (gastos)

86.96%-9.00K

94.37%-4.00K

-8.57%-76.00K

80.00%-82.00K

-130.00%-69.00K

-121.88%-71.00K

-120.96%-70.00K

-137.27%-410.00K

-114.22%-30.00K

64.84%-32.00K

-63.62%334.00K

3233.33%1.10M

779.17%211.00K

-311.63%-91.00K

1334.38%918.00K

-28.26%33.00K

-64.71%24.00K

458.33%43.00K

700.00%64.00K

102.43%46.00K

257.89%68.00K

-154.55%-12.00K

-69.23%8.00K

-9852.63%-1.89M

218.75%19.00K

320.00%22.00K

285.71%26.00K

-218.75%-19.00K

-700.00%-16.00K

96.36%-10.00K

0.00%-14.00K

-57.89%16.00K

-106.25%-2.00K

-843.24%-275.00K

-127.45%-14.00K

-81.09%38.00K

-74.40%32.00K

117.65%37.00K

34.21%51.00K

-51.33%201.00K

89.39%125.00K

-15.00%17.00K

40.74%38.00K

1324.14%413.00K

230.00%66.00K

42.86%20.00K

800.00%27.00K

-53.97%29.00K

33.33%20.00K

27.27%14.00K

-87.50%3.00K

--63.00K

--15.00K

--11.00K

--24.00K

Ingresos antes de impuestos

17575.00%699.00K

-480.91%-1.28M

-47.52%-2.74M

2011.76%5.74M

-100.21%-4.00K

-133.59%-220.00K

-166.45%-1.86M

-91.27%272.00K

-86.05%1.87M

198.20%655.00K

-62.05%2.79M

-47.53%3.12M

4033.95%13.39M

-116.92%-667.00K

806.33%7.36M

1573.70%5.94M

-58.83%324.00K

3132.31%3.94M

-505.81%-1.04M

-103.01%-403.00K

1688.64%787.00K

-114.02%-130.00K

-178.54%-172.00K

4462.80%13.37M

-99.05%44.00K

168.11%927.00K

-88.94%219.00K

-42.09%293.00K

1397.42%4.64M

-101.63%-1.36M

161.05%1.98M

216.06%506.00K

-47.28%310.00K

39.08%-675.00K

-279.58%-3.25M

-118.12%-436.00K

147.23%588.00K

-368.28%-1.11M

-26.63%1.81M

-23.91%2.41M

-154.18%-1.25M

-68.88%413.00K

47.31%2.46M

733.67%3.16M

-28.68%2.30M

-50.65%1.33M

115.19%1.67M

-139.92%-499.00K

-41.17%3.22M

881.39%2.69M

15440.00%777.00K

--1.25M

--5.48M

--274.00K

--5.00K

Impuesto sobre ingresos

-153.06%-972.00K

136.99%435.00K

-35.03%-1.27M

197.38%1.26M

-17.29%1.83M

-400.77%-1.18M

-192.99%-942.00K

-214.59%-1.30M

-31.23%2.21M

7920.00%391.00K

-66.74%1.01M

-56.23%1.13M

3186.73%3.22M

-100.45%-5.00K

14404.76%3.05M

1016.31%2.58M

-75.68%98.00K

470.41%1.12M

-95.90%21.00K

-107.70%-282.00K

5657.14%403.00K

-10.09%196.00K

438.95%512.00K

28253.85%3.66M

-99.39%7.00K

162.64%218.00K

-81.94%95.00K

-109.92%-13.00K

243.75%1.16M

26.27%-348.00K

139.49%526.00K

178.44%131.00K

23.99%336.00K

-24.21%-472.00K

-317.65%-1.33M

-125.26%-167.00K

162.44%271.00K

-1155.56%-380.00K

-29.00%612.00K

-37.05%661.00K

-169.22%-434.00K

-92.48%36.00K

59.33%862.00K

214.37%1.05M

-31.77%627.00K

-30.17%479.00K

268.03%541.00K

-73.53%334.00K

-39.74%919.00K

318.29%686.00K

164.47%147.00K

--1.26M

--1.52M

--164.00K

---228.00K

Ingresos después de impuestos

191.01%1.67M

-279.18%-1.71M

-60.39%-1.47M

185.84%4.48M

-429.11%-1.84M

262.12%956.00K

-151.35%-914.00K

-21.01%1.57M

-103.41%-347.00K

139.88%264.00K

-58.74%1.78M

-40.83%1.98M

4401.33%10.17M

-123.44%-662.00K

505.83%4.31M

2872.73%3.35M

-41.15%226.00K

966.26%2.82M

-55.41%-1.06M

-101.25%-121.00K

937.84%384.00K

-145.98%-326.00K

-651.61%-684.00K

3072.88%9.71M

-98.94%37.00K

169.99%709.00K

-91.48%124.00K

-18.40%306.00K

13511.54%3.49M

-399.01%-1.01M

176.06%1.46M

239.41%375.00K

-108.20%-26.00K

72.12%-203.00K

-260.08%-1.91M

-115.42%-269.00K

139.09%317.00K

-293.10%-728.00K

-25.36%1.20M

-17.38%1.75M

-148.53%-811.00K

-55.54%377.00K

41.56%1.60M

353.54%2.11M

-27.44%1.67M

-57.66%848.00K

79.52%1.13M

-6841.67%-833.00K

-41.73%2.30M

1720.91%2.00M

170.39%630.00K

---12.00K

--3.95M

--110.00K

--233.00K

Ingresos netos de operaciones continuas

191.01%1.67M

-279.18%-1.71M

-60.39%-1.47M

185.84%4.48M

-429.11%-1.84M

262.12%956.00K

-151.35%-914.00K

-21.01%1.57M

-103.41%-347.00K

139.88%264.00K

-58.74%1.78M

-40.83%1.98M

4401.33%10.17M

-123.44%-662.00K

505.83%4.31M

2872.73%3.35M

-41.15%226.00K

966.26%2.82M

-55.41%-1.06M

-101.25%-121.00K

937.84%384.00K

-145.98%-326.00K

-651.61%-684.00K

3072.88%9.71M

-98.94%37.00K

169.99%709.00K

-91.48%124.00K

-18.40%306.00K

13511.54%3.49M

-399.01%-1.01M

176.06%1.46M

239.41%375.00K

-108.20%-26.00K

72.12%-203.00K

-260.08%-1.91M

-115.42%-269.00K

139.09%317.00K

-293.10%-728.00K

-25.36%1.20M

-17.38%1.75M

-148.53%-811.00K

-55.54%377.00K

41.56%1.60M

353.54%2.11M

-27.44%1.67M

-57.66%848.00K

79.52%1.13M

-6841.67%-833.00K

-41.73%2.30M

1720.91%2.00M

170.39%630.00K

---12.00K

--3.95M

--110.00K

--233.00K

Ingresos netos no recurrentes

----

--0.00

----

100.00%0.00

----

---54.00K

----

Ingresos netos atribuibles a intereses no controladores

--1.00K

0.00%-1.00K

---2.00K

-133.33%-1.00K

100.00%0.00

66.67%-1.00K

-100.00%0.00

200.00%3.00K

45.45%-6.00K

-160.00%-3.00K

-14.29%6.00K

114.29%1.00K

-257.14%-11.00K

150.00%5.00K

187.50%7.00K

-450.00%-7.00K

150.00%7.00K

-71.43%2.00K

-300.00%-8.00K

0.00%2.00K

-40.00%-14.00K

250.00%7.00K

-140.00%-2.00K

300.00%2.00K

-900.00%-10.00K

112.50%2.00K

350.00%5.00K

-105.56%-1.00K

75.00%-1.00K

40.74%-16.00K

81.82%-2.00K

0.00%18.00K

42.86%-4.00K

32.50%-27.00K

21.43%-11.00K

-40.00%18.00K

69.57%-7.00K

-37.93%-40.00K

12.50%-14.00K

-84.69%30.00K

71.60%-23.00K

-11.54%-29.00K

-188.89%-16.00K

2900.00%196.00K

-836.36%-81.00K

67.90%-26.00K

20.00%18.00K

82.05%-7.00K

115.94%11.00K

-912.50%-81.00K

135.71%15.00K

---39.00K

---69.00K

---8.00K

---42.00K

Ingresos netos atribuibles a intereses controladores

190.96%1.67M

-278.89%-1.71M

-60.18%-1.46M

186.45%4.48M

-438.42%-1.84M

258.43%957.00K

-151.52%-914.00K

-21.12%1.56M

-103.35%-341.00K

140.03%267.00K

-58.81%1.77M

-40.99%1.98M

4550.23%10.18M

-123.64%-667.00K

508.25%4.31M

2833.33%3.36M

-44.97%219.00K

947.45%2.82M

-54.69%-1.05M

-101.27%-123.00K

746.81%398.00K

-147.10%-333.00K

-673.11%-682.00K

3061.89%9.71M

-98.65%47.00K

170.91%707.00K

-91.83%119.00K

1.32%307.00K

15954.55%3.49M

-466.48%-997.00K

176.60%1.46M

205.57%303.00K

-106.79%-22.00K

74.42%-176.00K

-257.32%-1.90M

-116.73%-287.00K

141.12%324.00K

-269.46%-688.00K

-25.23%1.21M

-10.49%1.71M

-144.98%-788.00K

-53.55%406.00K

45.28%1.62M

331.96%1.92M

-23.56%1.75M

-58.06%874.00K

80.98%1.11M

-3159.26%-826.00K

-43.00%2.29M

1666.10%2.08M

123.64%615.00K

--27.00K

--4.02M

--118.00K

--275.00K

Ingresos netos atribuibles a accionistas comunes

190.96%1.67M

-278.89%-1.71M

-60.18%-1.46M

186.45%4.48M

-438.42%-1.84M

258.43%957.00K

-151.52%-914.00K

-21.12%1.56M

-103.35%-341.00K

140.03%267.00K

-58.81%1.77M

-40.99%1.98M

4550.23%10.18M

-123.64%-667.00K

508.25%4.31M

2833.33%3.36M

-44.97%219.00K

947.45%2.82M

-54.69%-1.05M

-101.27%-123.00K

746.81%398.00K

-147.10%-333.00K

-673.11%-682.00K

3061.89%9.71M

-98.65%47.00K

170.91%707.00K

-91.83%119.00K

1.32%307.00K

15954.55%3.49M

-466.48%-997.00K

176.60%1.46M

205.57%303.00K

-106.79%-22.00K

74.42%-176.00K

-257.32%-1.90M

-116.73%-287.00K

141.12%324.00K

-269.46%-688.00K

-25.23%1.21M

-10.49%1.71M

-144.98%-788.00K

-53.55%406.00K

45.28%1.62M

331.96%1.92M

-23.56%1.75M

-58.06%874.00K

80.98%1.11M

-3159.26%-826.00K

-43.00%2.29M

1666.10%2.08M

123.64%615.00K

--27.00K

--4.02M

--118.00K

--275.00K

Ganancias básicas por acción

190.70%0.06

-278.35%-0.06

-59.79%-0.05

192.87%0.17

-436.60%-0.07

257.10%0.04

-151.25%-0.03

-23.74%0.06

-103.32%-0.01

139.70%0.01

-59.15%0.07

-41.31%0.07

4526.11%0.38

-123.52%-0.03

506.46%0.16

2818.98%0.13

-45.22%0.01

943.46%0.11

-53.60%-0.04

-101.26%0.00

742.78%0.02

-146.76%-0.01

-669.87%-0.03

3051.35%0.37

-98.66%0.00

170.69%0.03

-91.85%0.00

-5.74%0.01

12896.19%0.13

-355.21%-0.04

163.46%0.06

193.65%0.01

-106.92%0.00

73.80%-0.01

-256.36%-0.09

-116.65%-0.01

141.01%0.02

-268.90%-0.03

-25.42%0.06

-10.71%0.08

-144.81%-0.04

-53.71%0.02

44.74%0.08

329.12%0.09

-25.24%0.08

-58.98%0.04

76.83%0.05

-3124.62%-0.04

-43.19%0.11

1655.77%0.10

122.40%0.03

--0.00

--0.19

--0.01

Ganancias diluidas por acción

190.54%0.06

-278.70%-0.06

-59.79%-0.05

192.11%0.17

-436.60%-0.07

257.83%0.04

-151.25%-0.03

-23.16%0.06

-103.33%-0.01

139.54%0.01

-59.07%0.07

-41.76%0.07

4545.76%0.38

-123.58%-0.03

505.71%0.16

2818.98%0.13

-45.44%0.01

942.00%0.11

-53.60%-0.04

-101.26%0.00

745.81%0.02

-146.72%-0.01

-669.87%-0.03

3054.02%0.37

-98.67%0.00

170.69%0.03

-91.85%0.00

-5.82%0.01

12885.71%0.13

-355.21%-0.04

163.39%0.06

193.65%0.01

-106.97%0.00

73.80%-0.01

-256.92%-0.09

-116.71%-0.01

140.74%0.02

-269.53%-0.03

-25.47%0.06

-10.83%0.08

-144.87%-0.04

-53.79%0.02

44.57%0.08

328.59%0.09

-25.18%0.08

-59.02%0.04

76.70%0.05

-3124.62%-0.04

-43.26%0.11

1660.35%0.10

122.67%0.03

--0.00

--0.19

--0.01

Dividendo por acción

--0.00

Unidad monetaria

USD

Opiniones de evaluación

Preguntas frecuentes

¿Qué es la cuenta de resultados?

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La cuenta de resultados, también conocida como cuenta de pérdidas y ganancias, muestra los ingresos, gastos, beneficios y pérdidas de la empresa durante un periodo contable específico.

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