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  2. Apportionment (OMB) - Wikipedia

    en.wikipedia.org/wiki/Apportionment_(OMB)

    An apportionment is an Office of Management and Budget-approved plan to use budgetary resources (31 U.S.C. §§ 1513–b; Executive Order 11541). [1] It typically limits the obligations the federal government may incur for specified time periods, programs, activities, projects, objects, etc. [1] An apportionment is legally binding, and obligations and expenditures (disbursements) that exceed ...

  3. Formulary apportionment - Wikipedia

    en.wikipedia.org/wiki/Formulary_apportionment

    Formulary apportionment leads to double taxation of the same profits unless there is agreement among all the jurisdictions on the formula to be used and the composition of the combined group. Tax could be avoided by manipulation of the components of the formula like the location of mobile assets.

  4. United States budget process - Wikipedia

    en.wikipedia.org/wiki/United_States_budget_process

    The United States budget process is the framework used by Congress and the President of the United States to formulate and create the United States federal budget.The process was established by the Budget and Accounting Act of 1921, [1] the Congressional Budget and Impoundment Control Act of 1974, [2] and additional budget legislation.

  5. Purchase price allocation - Wikipedia

    en.wikipedia.org/wiki/Purchase_price_allocation

    Purchase price allocation (PPA) is an application of goodwill accounting whereby one company (the acquirer), when purchasing a second company (the target), allocates the purchase price into various assets and liabilities acquired from the transaction.

  6. Apportionment - Wikipedia

    en.wikipedia.org/wiki/Apportionment

    The Apportionment Act 1870 (33 & 34 Vict. c. 35) extends to payments not made under any instrument in writing (section 2), but not to annual sums made payable in policies of insurance (section 6). Apportionment under the act can be excluded by express stipulation. [2] The apportionment created by this statute is "apportionment in respect of time."

  7. Management accounting principles - Wikipedia

    en.wikipedia.org/wiki/Management_Accounting...

    Management accounting principles (MAP) were developed to serve the core needs of internal management to improve decision support objectives, internal business processes, resource application, customer value, and capacity utilization needed to achieve corporate goals in an optimal manner.

  8. United States Navy Working Capital Fund - Wikipedia

    en.wikipedia.org/wiki/United_States_Navy_Working...

    The United States Navy Working Capital Fund (NWCF) is a branch of the family of United States Department of Defense (DoD) Working Capital Funds.The NWCF is a revolving fund, an account or fund that relies on sales revenue rather than direct Congressional appropriations to finance its operations.

  9. Appropriations bill (United States) - Wikipedia

    en.wikipedia.org/wiki/Appropriations_bill...

    The fiscal year is the accounting period of the federal government, which runs from October 1 to September 30 of the following year. [3] Appropriations bills are under the jurisdiction of the United States House Committee on Appropriations and the United States Senate Committee on Appropriations . [ 2 ]