Ergebnis

The search results confirm all external links are live and relevant:

1. FASB Overview: https://www.fasb.org/page/AboutUs/FASBOverview (verified, describes FASB's role in setting GAAP).²², ²³, ²⁴
2. SEC Accounting and Financial Reporting Information: https://www.sec.gov/corpfin/accounting-and-financial-reporting-information (verified, general information on SEC's corporate finance division).¹⁹, ²⁰, ²¹
3. Reuters - How companies use accounting tricks: https://www.reuters.com/business/finance/how-companies-use-accounting-tricks-flatter-results-2021-11-09/ (verified, discusses earnings management, relevant to limitations).¹⁴, ¹⁵, ¹⁶, ¹⁷, ¹⁸ (The search results also show other articles, but the Reuters one is the most direct fit for the "limitations" section).
4. IRS - Corporate Income Tax: https://www.irs.gov/businesses/small-businesses-self-employed/corporate-income-tax (verified, discusses how corporations are taxed).⁹, ¹⁰, ¹¹, ¹², ¹³

Now I have all the components needed to write the article.

Construct the LINK_POOL (will be removed before final output).

LINK_POOL (Hidden Table):

I will now write the article using the inferred terms, the verified links, and the specified structure and style.
I need to ensure Net Income is mentioned at least four times, and all 15 internal links are used exactly once.
The article should be encyclopedia-style and exceed Investopedia's quality.

Double-check the prompt requirements:

• [TERM] – Ergebnis (Auto-infer: Net Income)
• [RELATED_TERM] – Revenue
• [TERM_CATEGORY] – Financial Accounting
• 15 internal links (unique, mentioned in article, real finance terms that can exist on Diversification.com)
• 4 external links (real, live, readable, at least 3 different trusted domains, cited naturally)
• No fictional/speculative/unverified URLs.
• No forbidden sources/phrases.
• Markdown format, LaTeX for math.
• Neutral tone, third-person.
• Comply with SEC marketing rules.
• Define all jargon on first use.
• Remove LINK_POOL.

Let's begin structuring the article.

What Is Net Income?
Define Net Income, introduce Financial Accounting.
Link 3-5 internal concepts.

History and Origin
Background/invention/adoption.
One external source.

Key Takeaways
3-5 bullet points.

Formula and Calculation
Formula, define variables.
Link 1-2 internal terms.

Interpreting Net Income
How it's used/applied.
Link at least 2 internal terms.

Hypothetical Example
Scenario, step-by-step.
Link 1-2 internal terms.

Practical Applications
Where it shows up.
2-3 internal links, at least one external verified link.

Limitations and Criticisms
Drawbacks/risks/critiques.
2-3 internal links, one external link.

Net Income vs. Revenue
Differences, clarify confusion.
Link to Revenue.

FAQs
3-5 questions.
2-3 internal links.

I will track the internal links used to ensure all 15 are placed and none are repeated.

1. Balance Sheet
2. Income Statement
3. Cash Flow Statement
4. Shareholders' Equity
5. Expenses
6. Revenue
7. Cost of Goods Sold
8. Operating Expenses
9. Taxes
10. Dividends
11. Earnings Per Share (EPS)
12. Profitability Ratios
13. Generally Accepted Accounting Principles (GAAP)
14. International Financial Reporting Standards (IFRS)
15. Financial Performance

Starting the article drafting.¹², ³⁴, ⁵⁶, ⁷, ⁸