- Industry: Financial services
- Number of terms: 73910
- Number of blossaries: 1
- Company Profile:
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An account for an investment credit to show all income statement benefits of the credit in the year of acquisition, rather than spreading them over the life of the asset.
Industry:Financial services
The practice of reporting to shareholders using straight-line depreciation but using accelerated depreciation for tax purposes and "flowing through" the lower income taxes actually paid to financial statements prepared for shareholders.
Industry:Financial services
Government bonds that when owned at the time of death are acceptable at par in payment of federal estate taxes.
Industry:Financial services
See: Financial Institutions Reform, Recovery and Enforcement Act of 1989
Industry:Financial services
The limit created by the commodity exchange that halts trading on a future if the price of the future changes, in either direction, more than a previously set amount.
Industry:Financial services
