Examlex
The Aztecs and Incas used conscripted labor to build public wealth, while the Spanish used forced labor to enrich private individuals.
Fair Values
A financial term describing the estimated market value of an asset or liability based on current prices in an orderly transaction between market participants.
Tax Bases
The value of assets, liabilities, or transactions that is used for tax purposes, determining the taxable amount on which tax rates are applied.
Carrying Values
The amount at which an asset is recognized on the balance sheet after deducting any accumulated depreciation and impairment charges.
Deferred Tax Account
An account on a company’s balance sheet that is a provision for income taxes that have been accrued but are not yet due.
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