Another term for capital lease; a lease in which a lessor finances the leased asset while the other rights of...
The income that an entity derives from dividends, interest, rent, royalties, or broadly any source of income to which it...
It stands for capital gain tax; a tax that an entity pays on capital gains- that is, gains arising from...
A tax that an entity pays on capital gains- that is, gains arising from selling an asset/ investment that has...
The gains that an entity earns on the sale/ disposal of an asset (in economic terms, a capital asset) which...
A liability account which is expected to carry a debit balance. It decreases other liabilities on the balance sheet by...
A budget that presents a forecast of an entity's expense items to be incurred and revenue to be generated from...
An account that reduces the gross amount of other related accounts to arrive at a net balance. It is paired...
A type of bank account (a transactional account) that's linked to a mortgage account (home loan) so that the interest...
An entity that controls another entity (one entity or more), by means of a controlling interest. The controlled entity is...