Intangible assets are any assets that do not have a physical form and are recorded in the financial statements. Changes in balance sheet accounts are also used to calculate cash flow in the cash flow statement. For example, a positive change in plant, property, and equipment is equal to capital expenditure minus depreciation expense. If […]

Una base de datos deductiva es una BBDD que permite la posibilidad de hacer deducciones a través de una inferencia. Su funcionalidad depende de las condiciones y hechos que se almacenan en la base de datos. También son conocidas como bases de datos lógicas ya que sus principios están fundamentados en la lógica matemática. No […]

The Secretary shall, subject to the provisions of this title, refund or credit any overpayment attributable to this section as rapidly as possible. For purposes of paragraph (1), the advance refund amount is the amount that would have been allowed as a credit under this section for such first taxable year if this section (other […]

Distributing gratuities can be complicated, and the penalties for not doing so can be catastrophic. So know the rules, and create and distribute a process that is transparent and easy to understand and follow for all staff members. It helps you estimate whether a given project or investment would result in more money coming in, […]