Examlex
The Cadillac tax is due to take effect in 2020 but only applies to health-care plans within certain states.(Patient Protection and Affordable Care Act of 2010)
Chief Executive Officer
The highest-ranking executive in a company, responsible for making major corporate decisions, managing the overall operations and resources of a company.
Measurement (Cost) Principle
A principle that states accounting information is based on actual cost incurred in transactions, which includes the initial purchase price plus any additional costs necessary to get the asset ready for use.
Accounting Principles
Fundamental concepts or guidelines that govern the field of accounting, such as consistency, relevance, reliability, and comparability.
Actual Cost
The direct costs incurred in the production of goods, including labor and materials.
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