Examlex
What is considered the pacemaker of the heart?
FMV
Fair Market Value; the price an asset would sell for on the open market between a willing buyer and a willing seller.
Basis
The amount of investment in an asset for tax purposes, used to calculate gain or loss on the asset's sale.
Debt
Debt signifies an amount of money borrowed by one party from another, often with the agreement that it will be repaid, usually with interest, at a future date.
Schedule L
A form used by businesses filing their federal tax return to provide a balance sheet if they have more than $250,000 in receipts or assets.
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