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∼D ⊃ N
Information Tax Return
A type of tax document used to report various types of income, other than wages, salaries, and tips, to governmental tax agencies.
Accounting Entity
An economic unit with clearly defined boundaries for which financial transactions are recorded, separate from its owners or other business units.
Capital Credit
Refers to the allocation or distribution of a cooperative's net income back to its members based on their proportionate contribution or usage, often in the utility or service sector.
Partners' Capital Statement
A financial document that shows the changes in the equity of each partner in the business over a period of time.
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