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A class of ownership in an organization that features a higher claim to the property and earnings than frequent stock. Favored stock frequently provides a dividend that needs to be paid out out in advance of dividends to popular stockholders and also the shares usually will not have voting rights
Carrying amount of money as on the harmony sheet day of capitalized expenses of controlled entities which are predicted to generally be recovered by way of profits resources above just one year or outside of the normal running cycle.
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The systematic and rational apportionment of your acquisition price of intangible operational belongings to long run intervals in which the benefits add to income.
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A potential tax legal responsibility, ensuing from momentary distinctions among e-book (accounting) price of belongings and liabilities and their tax pop over to these guys worth or timing variations concerning the recognition of gains and losses in financial statements, over a Non-Differentiated Equilibrium Sheet.
Within a minimal partnership or learn restricted partnership kind of company, this represents the balance of capital held by the constrained companions.
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A provision referring to a penned agreement to receive dollars in a specified long term day(s) (within just a single calendar year from your reporting date or the conventional operating original site cycle, whichever is extended), consisting of principal and also any accrued interest). regulatory_assets
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A bank loan issued by an insurance company that makes use of the funds value of a person's existence insurance plan plan as collateral. This product will likely be only available for coverage sector.
Carrying amount of money because of within just 1 12 months on the stability sheet date (or one particular functioning cycle, if for a longer time) from tax authorities as of your balance sheet go to website date representing refunds of overpayments or recoveries determined by agreed-upon resolutions of disputes, and present deferred tax property.