be+accumulated
31accumulated earnings tax — A special tax imposed on corporations that accumulate (rather than distribute via dividends) their earnings beyond the reasonable needs of the business. The accumulated earnings tax is imposed on accumulated taxable income in addition to the… …
32accumulated taxable income — The base upon which the accumulated earnings tax is imposed. Basically, it is the taxable income of the corporation as adjusted for certain items (e.g., the Federal income tax, excess charitable contributions, the dividends received deduction)… …
33accumulated earnings tax — A special tax imposed on corporations that accumulate (rather than distribute via dividends) their earnings beyond the reasonable needs of the business. The accumulated earnings tax is imposed on accumulated taxable income in addition to the… …
34accumulated taxable income — The base upon which the accumulated earnings tax is imposed. Basically, it is the taxable income of the corporation as adjusted for certain items (e.g., the Federal income tax, excess charitable contributions, the dividends received deduction)… …
35Accumulated thermal unit — An Accumulated Thermal Unit is a unit of measurement used to describe heat over a period of time in a cumulative fashion.Incubating salmonid eggs not only develop over time but also according to temperature. Eggs incubated at 10°C develop twice… …
36Accumulated Dividend — A dividend on a share of cumulative preferred stock that has not yet been paid to the shareholder. Accumulated dividends are the result of dividends that are carried forward from previous periods and shareholders of cumulative preferred stock… …
37Accumulated Other Comprehensive Income — An entry that is generally found in the equity section of a corporation s balance sheet. Accumulated other comprehensive income measures gains and losses of a business that have yet to be realized. Accumulated other comprehensive income differs… …
38accumulated fund — capital fund A fund held by a non profit making organization (such as a club or society) to which a surplus of income over expenditure is credited and to which any deficit is debited. The value of the accumulated funds can be calculated at any… …
39Accumulated — Accumulate Ac*cu mu*late, v. t. [imp. & p. p. {Accumulated}; p. pr. & vb. n. {Accumulating}.] [L. accumulatus, p. p. of accumulare; ad + cumulare to heap. See {Cumulate}.] To heap up in a mass; to pile up; to collect or bring together; to amass;… …
40Accumulated Benefit Obligation — An approximate measure of a company s pension plan liability. The accumulated benefit obligation (ABO) is estimated based on the assumption that the pension plan is to be terminated immediately; it does not consider any future salary increases.… …
