Examlex
Loose coupling is the capability of two or more computer systems to share data and resources, even though they are made by different manufacturers.
Section 1231
A tax provision related to the treatment of gains and losses on property used in a trade or business or held for the production of income.
Depreciation
A method of allocating the cost of a tangible asset over its useful life.
Short-Term Capital Loss
A loss realized from the sale of a capital asset, such as stock, held for one year or less, which can be used to offset capital gains for tax purposes.
Ordinary Loss
A loss incurred in the regular course of business or through investments, which can be used to offset ordinary income for tax purposes.
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