Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.
Dangling Debit — A debit entry with no offsetting credit entry. Dangling debit occurs when a company purchases goodwill or services to create a debit. When adding the journal entry to financial statements a corresponding credit balance is not reported and cannot… … Investment dictionary
dangling debit — A practice in which companies wrote off goodwill to reserves and created a goodwill account, which was deducted from the total of shareholders funds. This treatment is no longer possible under Financial Reporting Standard 10 … Accounting dictionary
dangling debit — An accounting practice in which companies wrote off goodwill to reserves and created a goodwill account, which was deducted from the total of shareholders funds. This treatment is no longer permitted in the UK … Big dictionary of business and management
goodwill write-off reserve — A special reserve against which to place a goodwill write off. The reserve has a debit balance and is referred to as the dangling debit … Accounting dictionary
goodwill — good·will / gu̇d ˌwil/ n 1: an intangible asset that is made up of the favor or prestige which a business has acquired beyond the mere value of what it sells due to the personality or experience of those conducting it, their reputation for skill… … Law dictionary
The Hitchhiker's Guide to the Galaxy Primary and Secondary Phases — The terms Primary Phase and Secondary Phase describe the first two radio series of The Hitchhiker s Guide to the Galaxy . [The spelling of Hitchhiker s Guide has varied in different editions. For consistency this article always spells it this way … Wikipedia
