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Eric makes an installment sale of a passive activity having suspended losses of $40,000.He collects 25% of the sales price in the current year and will collect 25% in each of the next three years.Eric can deduct $10,000 of the passive activity loss this year.
Horizontal Gene Transfer
The movement of genetic material between unicellular and/or multicellular organisms other than by the "vertical" transmission of DNA from parent to offspring.
Binary Fission
A form of asexual reproduction seen in prokaryotic organisms and some single-cell eukaryotes where a cell divides into two genetically identical cells.
Commensalism
A type of symbiosis in which one organism benefits and the other one is neither harmed nor helped. Compare with mutualism and parasitism.
Lactic-Acid Bacteria
A group of gram-positive bacteria that produce lactic acid as their major metabolic end product during the fermentation of carbohydrates.
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