How to Account For Goodwill
When determining how much goodwill a company possesses, there are several factors that must be considered. These factors include the measurement of goodwill, the...
Impairment
What is 'Impairment' Impairment is an accounting principle that describes a permanent reduction in the value of a company's asset, normally a...
Realized Gain
What is a 'Realized Gain' A realized gain is the consequence of selling an asset at a price that is greater than the price at...
Target Risk Fund
What is 'Target Risk Fund' A fund that attempts to expose its investors to a specified amount of risk. The fund manager...
Tainted Alpha
What is 'Tainted Alpha' An alpha return that cannot be attributed solely to the money manager due to consequential beta exposure. Tainted...
Tangible Personal Property
What is 'Tangible Personal Property' Tangible personal property is a tax term describing personal property that can be physically relocated, such as...
Tax Equity And Fiscal Responsibility Act Of 1982 (TEFRA)
What is 'Tax Equity And Fiscal Responsibility Act Of 1982 - TEFRA' Federal tax legislation passed in 1982 that modified some aspects...
Tax Evasion
DefinitionTax evasion is the illegal evasion of taxes by individuals, corporations, and trusts. Tax evasion often entails taxpayers deliberately misrepresenting the true state of...
Tangible Asset
What is a tangible asset A tangible asset is an asset with a physical form. Tangible assets include both fixed assets, such as buildings and...