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  2. Schedule K-1 Tax Form Explained - AOL

    www.aol.com/finance/schedule-k-1-tax-form...

    The Schedule K-1 Tax Form Explained - File IRS tax form Schedule K-1 to report your income from "Pass-through entities," such as S corporations, estates, and LLCs. Learn more about when and how to ...

  3. Income statement - Wikipedia

    en.wikipedia.org/wiki/Income_statement

    Sankey Diagram - Income Statement (by Adrián Chiogna) An income statement or profit and loss account [1] (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, statement of earnings, operating statement, or statement of operations) [2] is one of the financial statements of a company and ...

  4. Flow-through entity - Wikipedia

    en.wikipedia.org/wiki/Flow-through_entity

    In the United States, the statement of allocated income is known as a K-1 (or Schedule K-1). Depending on the local tax regulations, this structure can avoid dividend tax and double taxation because only owners or investors are taxed on the revenue. Technically, for tax purposes, flow-through entities are considered "non-entities" because they ...

  5. Income (United States legal definitions) - Wikipedia

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

    More commonly, this is reported on the income statement as "income (or loss) before taxes". Taxes are then subtracted from the pre-tax income to give a final net income or net profit (or net loss) figure. Net income or net profit which is not expended to shareholders in the form of dividends becomes part of retained earnings.

  6. Partnership taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Partnership_taxation_in...

    The book Logic of Subchapter K: A Conceptual Guide to Taxation of Partnerships by Laura E.Cunningham and Noel D.Cunningham (2006) is popular in taxation courses. [41] The Nutshell series book Federal Income Taxation of Partners and Partnerships by Karen C. Burke (2005) [42] is a quick reference guide for taxation students.

  7. Trailing twelve months - Wikipedia

    en.wikipedia.org/wiki/Trailing_twelve_months

    Trailing twelve months (TTM) is a measurement of a company's financial performance (income and expenses) used in finance. It is measured by using the income statements from a company's reports (such as interim, quarterly or annual reports), to calculate the income for the twelve-month period immediately prior to the date of the report. This ...

  8. Earnings before interest, taxes, depreciation and amortization

    en.wikipedia.org/wiki/Earnings_before_interest...

    A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, [1] pronounced / ˈ iː b ɪ t d ɑː,-b ə-, ˈ ɛ-/ [2]) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset base.

  9. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    The income and retained earnings of the accounting equation is also an essential component in computing, understanding, and analyzing a firm's income statement. This statement reflects profits and losses that are themselves determined by the calculations that make up the basic accounting equation.

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