Examlex
A data dictionary contains information about a data flow diagram, but not entities or use cases.
Section 179 Expense
A tax deduction allowing businesses to deduct the full purchase price of qualifying equipment or software purchased or financed during the tax year.
Guaranteed Payment
A fixed payment made to a partner by a partnership, independent of the partnership's profitability.
Cash Distribution
The payment of earnings, interest, or dividends in cash to shareholders or partners by a corporation, partnership, or other entity.
Liquidating Distribution
A payment made by a corporation to its shareholders during its dissolution, distributing its assets to the owners according to their ownership share.
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