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Subchapter S corporations are not popular as a method of organization for real estate brokers and developers.
Zero Account
A banking or accounting term referring to an account that has a balance of zero, meaning it has no funds.
Depreciation Expense
An accounting method to allocate the cost of a tangible asset over its useful life.
Permanent Account
A ledger that remains open when an accounting cycle ends, with its balances being transferred to the following period.
Accounts Receivable
Money owed to a company by its customers for products or services provided on credit.
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