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  2. Can Small Businesses Deduct Expenses Paid With PPP? - AOL

    www.aol.com/small-businesses-deduct-expenses...

    "Closing a business does have some of its own implications, but it's not going to change what they can deduct as far as business expenses go," said Nathan Rigney, principal tax research analyst at ...

  3. ‘Cash to close’: What it means and how it works - AOL

    www.aol.com/finance/cash-close-means-works...

    Key takeaways. Cash to close is the total sum you’ll need to pay when you close on a home purchase. It includes more than just closing costs, such as prepaid expenses and the remaining down payment.

  4. What is a closing disclosure? - AOL

    www.aol.com/finance/closing-disclosure-190005117...

    A closing disclosure is a legally-required, five-page statement of your final mortgage loan terms and closing costs. It contains details about your loan term, monthly payments, fees and other ...

  5. Internal Revenue Code section 1031 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Sale proceeds being used to pay non-qualified expenses. For example, service costs at closing which are not closing expenses. If proceeds from the sale are used to service non-transaction costs at closing, the result is the same as if the taxpayer had received cash from the exchange, and then used the cash to pay these costs.

  6. Matching principle - Wikipedia

    en.wikipedia.org/wiki/Matching_principle

    A deferred expense (also known as a prepaid expense or prepayment) is an asset representing costs that have been paid but not yet recognized as expenses according to the matching principle. For example, when accounting periods are monthly, an 11/12 portion of an annually paid insurance cost is recorded as prepaid expenses .

  7. Deferral - Wikipedia

    en.wikipedia.org/wiki/Deferral

    A deferred expense, also known as a prepayment or prepaid expense, is an asset representing cash paid in advance for goods or services to be received in a future accounting period. For example, if a service contract is paid quarterly in advance, the remaining two months at the end of the first month are considered a deferred expense.

  8. Who pays closing costs, the buyer or the seller? - AOL

    www.aol.com/finance/pays-closing-costs-buyer...

    Closing costs are the associated fees and expenses that are paid when a real estate transaction closes. Both buyers and sellers incur some form of closing costs, but many items can be negotiated.

  9. Expenses versus capital expenditures - Wikipedia

    en.wikipedia.org/wiki/Expenses_versus_Capital...

    It seems unfair to say that the business is $20,000 better off than at the beginning of the year - after all it spent $55,000 to earn those $20,000. However, it also seems unfair to say that the business is $35,000 worse off (the $20,000 earned minus the $55,000 spent) – after all it also has a truck which it will use for years to come.

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