- A PROBLEM IN DEFERRED PAYMENTS AND THE TABULAR STANDARD. Brown, Harry G. // Quarterly Journal of Economics;Aug09, Vol. 23 Issue 4, p714
Focuses on the purpose of a tabular standard for deferred payments. Changes in the value of the money unit; Calculation of the equivalent amount of income services; Value of durable capital.
- Section 1034 deferral preserved. // Practical Accountant;Sep96, Vol. 29 Issue 9, p20
Discusses the application of deferral of gain under the US Internal Revenue Code Section 1034 to a bonafide sale of the taxpayer's old residence to their wholly owned corporation.
- accrual. // ICSC Dictionary of Shopping Center Terms;2005, p2
A definition of the term "accrual," which refers to the entry made to record a bill not yet received or an income item not yet collected, is presented.
- Children slugged. FREEMAN, PETER // Money (Australia Edition);Dec2012/Jan2013, Issue 152, p36
The article offers advice on how to avoid tax penalties for the investment or unearned income of children younger than 18 years old in Australia which include investing in growth, giving money to grandparents to invest and investing in an insurance bond or education fund.
- Businesses align for energy battle. Hare, David // Las Vegas Business Press;10/29/2001, Vol. 18 Issue 44, p1
Reports the resistance of businessmen regarding the deferred energy rate case filed by Nevada Power Co. Organization of coalitions to represent local businesses in hearings at the Public Utilities Commission; Under-representation of medium size commercial users during regulatory or legislation...
- DEFERRED-PAYMENT ACQUISITIONS CATCH ON. Byrne, Harlan S. // Management Review;Aug69, Vol. 58 Issue 8, p55
Discusses the deferred-payment arrangement in corporate acquisitions. Tie up of the deferred-payment arrangement to the future profits of the firm being acquired; History of deferred-payment deals; Problems with deferred-payment arrangements.
- AN ACCOUNTING TREATMENT TAKEN FOR GRANTED. Beattie, Aileen // Accountancy;Aug1988, Vol. 102 Issue 1140, p24
Focuses on the accounting treatment in Great Britain of government assistance to industry. Need to incur certain expenditure in order to qualify for a grant; Arguments in favor of a deferred credit approach; Setting off of capital-based grants against any unamortized deferred credit relating to...
- Lenders offer more payment delays. Henry, Jim // Automotive News;12/31/2001, Vol. 76 Issue 5964, p29
Focuses on the deferments in automobile financing offered by various car lenders in the United States. Influence of economic decline on finance deferments; Comments from Michael Barrington, chief executive officer for AmeriCredit Corp.; Forecasts on the increase of payment deferrals for 2002.
- DIA: POTENTIAL GROWTH ENGINE. // Retirement Advisor;Oct2015, Vol. 16 Issue 10, p13
The article reports on the deferred income annuity (DIA) that allow individuals to transfer investment risks to insurers and helps provide guaranteed income through their retirement years and also mentions increase in DIA products premiums in 2014.