Tag: accounting
Accelerated Depreciation
DefinitionAccelerated depreciation refers to any one of several methods by which a company, for 'financial accounting' or tax purposes, depreciates a fixed asset in...
Above-The-Line Costs
What is 'Above-The-Line Costs' Costs incurred during the production of an advertising commercial that are associated with the creative side of it....
Abandonment Option
What is 'Abandonment Option' A clause granting parties the option of withdrawing from the contract before the fulfillment or completion of all...
Absorbed Account
What is 'Absorbed Account' An account that has been combined or that has merged with another related account. Accounts are often absorbed...
Abnormal Spoilage
What is 'Abnormal Spoilage' The waste or wrecking of inventory beyond what is expected in normal business processes. Abnormal spoilage can be...
Abnormal Earnings Valuation Model
What is the 'Abnormal Earnings Valuation Model' The abnormal earnings valuation model is a method for determining a company's worth that is...
Accelerated Payments
What are accelerated payments and how do they work
Accelerated payments are payments that are made before the scheduled due date. They are often used...
Above Water
What is 'Above Water' 1. Refers to the condition of a company's asset when its actual value is higher than the book...
Academy of Accounting Historians
DefinitionThe Academy of Accounting Historians, established in 1973, is a non-profit organization of scholars of accounting history. Academy of Accounting Historians What is...
Lease
DefinitionA lease is a contractual arrangement calling for the to pay the lessor for use of an asset. Property, buildings and vehicles are common...