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Ordinary Expense
In tax terminology, ordinary expense refers to any expense common and accepted in your trade or business operation.
Income Recognition
The accounting principle stating that income should be recognized in the accounting period in which it is earned, regardless of when the cash is received.
Partnership %
A percentage representation of an individual partner's stake in a partnership, correlating to their share of profits, losses, and liabilities.
Partnership Basis
The amount of a partner's investment in a partnership, used to determine the tax treatment of distributions, additional contributions, and share of partnership income or loss.
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