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Borrowing base is an accounting metric used by financial institutions to estimate the available collateral on a borrower's assets in order to evaluate the size of the credit that may be extended. [1]
The dental classification of ageing however is more useful if it is based on the patient's ability to seek dental care independently. [10] Frail elderly have chronic, debilitating, physical, medical and emotional problems who are unable to maintain independence without continued assistance from others. As a result, the majority of the frail ...
The National Institute of Dental and Craniofacial Research carried out further research into dental care for minorities and found that black and Hispanic families in lower-income areas had much higher incidences of tooth decay. [11] Similar research shows that poor dental hygiene directly affects educational abilities and school attendance. [12 ...
A dental discount plan, also known as a referral plan, is a membership-based discount plan for dental health maintenance and intervention. In it, the patient pays the entire cost of a rate negotiated between the dentist and the referring company, usually between 10-60% of normal cost.
Basis (or cost basis), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation. When a property is sold, the taxpayer pays/(saves) taxes on a capital gain /(loss) that equals the amount realized on the sale minus the sold property's basis.
The GAO financial statements present data on an accrual basis, meaning as expenses are incurred rather than actual cash payments. [ 47 ] President Obama's 2010 budget proposal includes a total of $663.8 billion, including $533.8 billion for the DOD and $130 billion for overseas contingencies, primarily the wars in Iraq and Afghanistan.
The tax basis of an asset subject to cost recovery must be reduced by deductions allowed for such cost recovery. [5] For example, if Joe claimed $25,000 of depreciation deductions on his building, his adjusted basis would be the $90,000 as above less $25,000, or $65,000.
The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) is a law passed by the U.S. Congress on a reconciliation basis and signed by President Ronald Reagan that, among other things, mandates an insurance program which gives some employees the ability to continue health insurance coverage after leaving employment.