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  2. Adjusting entries - Wikipedia

    en.wikipedia.org/wiki/Adjusting_entries

    A third classification of adjusting entry occurs where the exact amount of an expense cannot easily be determined. The depreciation of fixed assets, for example, is an expense which has to be estimated. The entry for bad debt expense can also be classified as an estimate.

  3. Purchase price allocation - Wikipedia

    en.wikipedia.org/wiki/Purchase_price_allocation

    The fair value adjustment can relate to any assets or liabilities recorded on the balance sheet (or off-balance sheet items that should be recorded). One usual suspect can be fixed assets where it is likely that for example the book value of property can deviate significantly from its fair market value.

  4. Auditor's report - Wikipedia

    en.wikipedia.org/wiki/Auditor's_report

    An opinion is said to be unqualified when he or she does not have any significant reservation in respect of matters contained in the Financial Statements. The most frequent type of report is referred to as the "Unqualified Opinion", and is regarded by many as the equivalent of a "clean bill of health" to a patient, which has led many to call it the "Clean Opinion", but in reality it is not a ...

  5. Americans' refusal to keep paying higher prices may be ... - AOL

    www.aol.com/news/americans-refusal-keep-paying...

    The great inflation spike of the past three years is nearly spent — and economists credit American consumers for helping slay it. Consumers aren't cutting back enough to cause an economic downturn.

  6. Judge approves $10.4M in settlements of two lawsuits ...

    www.aol.com/entertainment/judge-approves-10-4m...

    The city agreed to pay $2.5 million to refund about 70% of the penalties, fees and interest to 7,500 residents who paid delinquent refuse accounts between Sept. 12, 2016, and Dec. 31, 2020.

  7. Equitable adjustment - Wikipedia

    en.wikipedia.org/wiki/Equitable_adjustment

    An equitable adjustment, in government contracting, is a contract adjustment pursuant to a changes clause, to compensate the contractor expense incurred due to actions of the Government or to compensate the Government for contract reductions. An equitable adjustment includes an allowance for profit; clauses that provide for adjustments ...

  8. Social Security Fairness Act could restore benefits, but ...

    www.aol.com/social-security-fairness-act-could...

    According to a CBS News analysis of federal data, these policies are one of the most common reasons for Social Security overpayments, which have totaled more than $450 million in fiscal years 2017 ...

  9. Purchase price adjustment - Wikipedia

    en.wikipedia.org/wiki/Purchase_price_adjustment

    A Purchase Price Adjustment is not included as gross income under the U.S. tax code. [2] The adjustment between the parties is merely re-setting the amount of the purchase price. Additionally, the price adjustment has to exist between the seller and the buyer (no third parties can be involved). [3]