ակտիվ մասնակցություն

The items detailed on a balance sheet, esp. in relation to liabilities and capital. A resource with economic value that an individual, corporation or country owns or controls ...

նյութական մասնակցություն

Accounting; Tax

Regular, substantial, and continuous involvement in a business on the part of either the taxpayer and/or spouse Allows losses from the trade or businesse to be deducted against ...

իրացվելի ակտիվ

Accounting; Auditing

Cash or other property that can be easily converted to cash.

ֆինանասական ակտիվ

Economy; International economics

An asset whose value arises not from its physical embodiment (as would a building or a piece of land or capital equipment) but from a contractual relationship: stocks, bonds, bank ...

տարեկան տոկոսադրույք

Accounting; Tax

The effective interest rate required to be disclosed under the Truth in Lending Act

բազա

Accounting; Tax

Also known as a Stop In real estate leases tenants are often responsible for operating expenses of the building over a certain dollar amount, the base or stop The base may be ...

հիմք

Accounting; Tax

Used in determining depreciation or gain or loss on the sale of property In the simplest situation, your basis in property you purchase is the cost For example, you pay $1,000 ...

գնման օպցիոն

Accounting; Tax

1 The right to buy 100 shares of a stock (or stock index, etc ) at set price Usually, the option holder has the right, but not the obligation to purchase the property The ...

կապիտալ ծախսումներ

Accounting; Tax

The purchase of or outlay for an asset with a life of more than a year, or one that increases the capacity or efficiency of an asset or extends it's useful life Generally, such ...