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  2. Accounting period - Wikipedia

    en.wikipedia.org/wiki/Accounting_period

    The end of the fiscal year would move one day earlier on the calendar each year (two days in leap years) until it would otherwise reach the date seven days before the end of the month (August 24 in this case). At that point it resets to the end of the month (August 31) and the fiscal year has 53 weeks instead of 52.

  3. Day count convention - Wikipedia

    en.wikipedia.org/wiki/Day_count_convention

    However, the coupon periods themselves may be of different lengths; in the case of semi-annual payment on a 365-day year, one period can be 182 days and the other 183 days. In that case, all the days in one period will be valued 1/182nd of the payment amount and all the days in the other period will be valued 1/183rd of the payment amount.

  4. Average accounting return - Wikipedia

    en.wikipedia.org/wiki/Average_accounting_return

    Second, determine the average investment, taking depreciation into account. Third, determine the AAR by dividing the average net income by the average investment. After determine the AAR, compare with target cutoff rate. For example, if AAR determined is 20%, and given cutoff rate is 25%, then this project should be rejected.

  5. Taxable Income: How is it Determined? - AOL

    www.aol.com/news/2010-12-29-taxable-income-how...

    To figure your taxable income, you must first calculate total income. To do this, include everything you receive in payment for services. That means wages, salaries, commissions, fees, tips, as ...

  6. Income (United States legal definitions) - Wikipedia

    en.wikipedia.org/wiki/Income_(United_States...

    In U.S. business and financial accounting, income is generally defined by Generally Accepted Accounting Principles (GAAP) and the Financial Accounting Standards Board as: Revenues – Expenses; however, many people use it as shorthand for net income, which is the amount of money that a company earns after covering all of its costs as well as taxes.

  7. How much does the average small business owner make? - AOL

    www.aol.com/finance/much-does-average-small...

    The average small business owner’s salary in the U.S. stands at $99,979, according to ZipRecruiter’s average salary data by state. The typical salary range for a small business owner is ...

  8. Taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_United_States

    State and local taxable income is determined under state law, and often is based on federal taxable income. Most states conform to many federal concepts and definitions, including defining income and business deductions and timing thereof. [51] State rules vary widely regarding to individual itemized deductions.

  9. Average Indexed Monthly Earnings - Wikipedia

    en.wikipedia.org/wiki/Average_Indexed_Monthly...

    This series gross up earlier years wages so that all years earnings up to age 60 are put on equal footing. Because it takes more than one year to fully collect such data, and because some people have January birthdays, the age 62 calculation done in 2006 must be based on the most recent data which is the 2004 national average wage. By law, all ...

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