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Combined Reporting
A method used in corporate taxation that combines the tax reports of related companies into one comprehensive report.
Corporation
A legal entity that is separate and distinct from its owners, capable of owning assets, incurring debts, and entering into contracts.
Bond Investment Transactions
A financial activity involving the buying or selling of bonds, which are debt securities issued by entities to raise funds.
Accrued Interest
The interest that has been incurred but not yet paid at the end of a period on loans or bonds.
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