Tag: income
Above The Line Deduction
DefinitionIn the United States tax law, an above-the-line deduction is a deduction that the Internal Revenue Service allows a taxpayer to subtract from his...
Accredited Investor
DefinitionAn accredited or sophisticated investor is an investor with a special status under financial regulation laws. The definition of an accredited investor, and the...
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....
Accelerated Cost Recovery System (ACRS)
What is 'Accelerated Cost Recovery System - ACRS' A system of depreciation introduced by the Economic Recovery Tax Act of 1981. ACRS...
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...
Abusive Tax Shelter
What is 'Abusive Tax Shelter' An investment scheme that claims to reduce income tax without changing the value of the user's income...
Absolute Frequency
What is 'Absolute Frequency' A statistical term describing the total number of trials or observations within a given interval or frequency bin....
Absolute Return
What is 'Absolute Return'
Absolute return is the return that an asset achieves over a certain period of time. This measure looks at the appreciation...
Absolute Auction
What is 'Absolute Auction' A type of auction where the sale is awarded to the highest bidder. Absolute auctions do not have...