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ACCRUED EXPENSES (ACCRUED LIABILITIES)
ACCRUED EXPENSES (ACCRUED LIABILITIES)

... on a Wednesday. If, for the last week of the year, gross payroll is $10,000, how much does RaCo accrue for salary expense? SOLUTION 3: RaCo must accrue 19X7 salary expense for 3 of the 5 days, Monday, Tuesday, and Wednesday, which is 60% (3/5) of the week. To compute accrued payroll expense (payroll ...
Dublin City School District Comprehensive Annual Financial Report June 30, 2004
Dublin City School District Comprehensive Annual Financial Report June 30, 2004

... restaurants) ranking among the highest in local employment. Dublin markets itself to the service industry and as a home for the corporate headquarters of businesses. Additionally, the city is the home to numerous R & D companies and high-tech manufacturing businesses. The continued economic growth a ...
Financial Intermediation as a Beliefs
Financial Intermediation as a Beliefs

... rationality or Bayesian decision theory, and many well-known models, such as the ArrowDebreu-Mackenzie model as well as those of Diamond (1967), Lintner (1965), and Ross (1976), have allowed for differences in priors. More recently, Allen and Gale (1999) examine the comparative efficiencies of the stoc ...
agnico-eagle mines limited
agnico-eagle mines limited

... figures presented herein are estimates, and no assurance can be given that the anticipated tonnages and grades will be achieved or that the indicated level of recovery will be realized. The Company does not include equivalent gold ounces for byproduct metals contained in mineral reserves in its calc ...
ibe present 12m 2016 eng
ibe present 12m 2016 eng

An Empirical Analysis of Capital Structure and Abnormal Returns
An Empirical Analysis of Capital Structure and Abnormal Returns

... investment patterns and leverage. They show that firms with diversified investments have higher leverage than firms with more focused investments. This study investigates neither the determinants of multiple capital structure choices nor changes in capital structures over time. Our main goal is to ...
Like milk or wine: Does firm performance improve with age? by Alex
Like milk or wine: Does firm performance improve with age? by Alex

... contain any direct information on firm age), but age is calculated indirectly by considering the first time a firm  is  included  in  the  national  statistical  office  records  –  which  essentially  corresponds  to  the  first  time  a  firm  passes the 20 employee threshold above which firms are ...
Vanguard Fixed Income Securities Funds Statement of Additional
Vanguard Fixed Income Securities Funds Statement of Additional

... support, if any, provided for the securities, and the credit quality of the credit-support provider, if any. The value of assetbacked securities may be affected by the various factors described above and other factors, such as changes in interest rates, the availability of information concerning the ...
emerald capital designated activity company series prospectus
emerald capital designated activity company series prospectus

... Series Prospectus. Owing to the structured nature of the Notes, their price may be more volatile than that of unstructured securities. Investors Each prospective investor in the Notes should have sufficient financial resources and liquidity to bear all of the risks of an investment in the Notes, inc ...
Form 424B5 RFS HOLDING LLC - N/A Filed: August 23, 2012
Form 424B5 RFS HOLDING LLC - N/A Filed: August 23, 2012

... The Class A notes benefit from credit enhancement in the form of subordination of the Class B notes and the Class C notes and a specified amount of excess collateral. The Class B notes benefit from credit enhancement in the form of subordination of the Class C notes and a specified amount of excess ...
Cooperative Equity and Ownership: An Introduction
Cooperative Equity and Ownership: An Introduction

... proportion to the business they conduct with the cooperative rather than on the capital invested. 4. Autonomy and Independence Cooperatives are autonomous, self-help organizations controlled by their members. Any agreements with other organizations or external sources of capital ensure democratic co ...
Trading Account: Items - IndiaStudyChannel.com
Trading Account: Items - IndiaStudyChannel.com

... To facilitate management control. e. To assess the taxable income and the sales tax liability. f. To provide requisite information to different parties, i.e., owners, creditors, employees, management, Government, investors, financial institutions, banks etc. ...
Prospectus (27 October 2014)
Prospectus (27 October 2014)

... In this prospectus, the “Issuer” means European Directories BondCo S.C.A., incorporated under the laws of the Grand Duchy of Luxembourg and registered with the Luxembourg trade and companies register under the number B 181401. The “Parent” or “Guarantor” means European Directories Midco S.à r.l, inc ...
BANCOLOMBIA SA
BANCOLOMBIA SA

... Colombia ), a technical entity under the Ministry of Finance and Public Credit ( Ministerio de Hacienda y Crédito Público ) with functions of inspection, supervision and control over the entities involved in financial activities, capital markets, insurance and any other services related to the manag ...
Advanced BioEnergy, LLC (Form: 10-K, Received: 12/29
Advanced BioEnergy, LLC (Form: 10-K, Received: 12/29

... We obtained the industry, market and competitive position data used throughout this report from our own research, studies conducted by third parties, independent industry associations, governmental associations or general publications and other publicly available information. In particular, we have ...
Montenegro - Prospectus
Montenegro - Prospectus

RITCHIE BROS AUCTIONEERS INC (Form: 8-K
RITCHIE BROS AUCTIONEERS INC (Form: 8-K

... statements are statements that are not historical facts and are generally, although not always, identified by words such as “expect,” “plan,” “anticipate,” “project,” “target,” “potential,” “schedule,” “forecast,” “budget,” “estimate,” “intend” or “believe” and similar expressions or their negative ...
Form ADV Part 2A Nuveen Asset Management, LLC 333 West
Form ADV Part 2A Nuveen Asset Management, LLC 333 West

... advisers) selected by the client or its financial advisor. NAM maintains procedures for executing specific transactions in a client’s account for tax reasons. Under these procedures, NAM will generally follow the directions of a client or its financial advisor regarding harvesting tax losses or gain ...
Form 8-K GENERAL ELECTRIC CAPITAL SERVICES INC/CT
Form 8-K GENERAL ELECTRIC CAPITAL SERVICES INC/CT

... The global commercial equipment financing industry continues to be highly fragmented and intensely competitive. Competitors in the U.S. domestic and international markets include independent financing companies, financing subsidiaries of equipment manufacturers, and banks (national, regional, and lo ...
aecom
aecom

... The new guidance requires all income tax effects of awards to be recognized in the statement of operations when the awards vest or are settled. It will also allow an employer to repurchase more of an employee’s shares for tax withholding purposes without triggering liability accounting and to make a ...
Deflation and real estate
Deflation and real estate

... Deflation is "a continued fall in the average price level, measured on the basis of the development of a price index". Deflation may be caused by supply effects or by demand effects. Deflation is detrimental when having debt. Because real interest rate increases, the value of debt is increasing. The ...
RTF - Vornado Realty Trust
RTF - Vornado Realty Trust

... Vornado Realty Trust (“Vornado”) is a fully‑integrated real estate investment trust (“REIT”) and conducts its business through, and all of its interests in properties are held by, Vornado Realty L.P., a Delaware limited partnership (the “Operating Partnership”). Vornado is the sole general partner o ...
KANSAS CITY SOUTHERN
KANSAS CITY SOUTHERN

... however, was not widely shared. From the very beginning, prodigious obstacles stood in the way of getting his venture financed. The earlier railroads, especially those opening up the Western territories, were the recipients of generous government land grants and other subsidies. There was little inte ...
The relationship between government bond yields and the market
The relationship between government bond yields and the market

... materially between the Guideline, the AER’s November 2014 draft decisions and the AER’s October 2015 preliminary decisions. b. The AER’s own Wright estimates indicate that the MRP has risen materially between the Guideline, the AER’s November 2014 draft decisions and the AER’s October 2015 prelimina ...
Bonds, Stocks, and Sources of Mispricing
Bonds, Stocks, and Sources of Mispricing

... Our sample of corporate bonds contains 3.02 million dealer-quote (Lehman, DataStream, Bloomberg) and transaction based (TRACE) bond-month return observations on 72,019 US corporate bonds (an average of 9,857 per month) by 9,096 issuers (an average of 2,206 per month) from January 1986 to June 2011. ...
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Debt

A debt generally refers to something owed by one party, the borrower or debtor, to a second party, the lender or creditor. Debt is generally subject to contractual terms regarding the amount and timing of repayments of principal and interest. The term can also be used metaphorically to cover moral obligations and other interactions not based on economic value.
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