Examlex
Different atoms in the same column of the periodic table of elements
Deferred Income Tax
An accounting concept that represents the difference between taxes payable and tax expense due to timing differences in recognizing revenues and expenses.
Tax Rate
The rate at which taxes are levied on an individual or a company's income.
Equity Method
An accounting technique used to record investments in other companies, where the investment is significant but does not result in full control or majority ownership, typically 20% to 50% of the investee's voting stock.
Cost Method
An accounting method used to value an investment at its original purchase cost, adjusted for dividends, stock splits, and stock dividends.
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