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  2. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    Rent Kicker, or Percentage Rent: Common in retail store leases. This is a premium rent payment that the lessor requires and is treated as a period expense. For example, it may be stated in the contract that if sales are over $1,000,000, any excess over this amount will have 2% taken out as a rent kicker. This is not reported as part of the ...

  3. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...

  4. Annual report - Wikipedia

    en.wikipedia.org/wiki/Annual_report

    Statement of Directors' responsibilities for the shareholders' financial statements The Directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable Law of the Republic of Ireland, including the accounting standards issued by the Accounting Standards Board and published by The Institute of Chartered Accountants.

  5. Buy or rent? Study shows renting is more affordable in ... - AOL

    www.aol.com/finance/buy-rent-study-shows-renting...

    Bankrate’s Rent vs. Buy Study analyzed typical monthly mortgage payments and typical monthly rents for all homes in the 50 most populated U.S. metros to compare the monthly cost of buying vs ...

  6. Rent or buy? Interactive map shows which is cheaper in your ...

    www.aol.com/rent-buy-interactive-map-shows...

    Kings County had the smallest at nearly 11% difference between the $1,401 rent and $1,563 mortgage payment. There was a nearly 29% difference between Sacramento County’s $1,667 median rent and ...

  7. Rent vs. buy: A comparison of housing costs in U.S. cities - AOL

    www.aol.com/finance/rent-vs-buy-comparison...

    SmartAsset compared the cost of renting vs buying a home by evaluating the difference in monthly costs in 343 cities.

  8. Regulation S-X - Wikipedia

    en.wikipedia.org/wiki/Regulation_S-X

    Regulation S-X and the Financial Reporting Releases (Staff Accounting Bulletins) set forth the form and content of and requirements for financial statements required to be filed as a part of (a) registration statements under the Securities Act of 1933 and (b) registration statements under section 12, [2] annual or other reports under sections 13 [3] and 15(d) [4] and proxy and information ...

  9. Form 10-K - Wikipedia

    en.wikipedia.org/wiki/Form_10-K

    A Form 10-K is an annual report required by the U.S. Securities and Exchange Commission (SEC), that gives a comprehensive summary of a company's financial performance. . Although similarly named, the annual report on Form 10-K is distinct from the often glossy "annual report to shareholders", which a company must send to its shareholders when it holds an annual meeting to elect directors ...

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