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  2. Partnership taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Partnership_taxation_in...

    A contributes $50,000 cash, B contributes equipment with a basis of $15,000 and a FMV of $30,000 and C contributes land with a basis of $25,000 and a FMV of $35,000. Immediately after the contributions, ABC partnership's Balance Sheet would show the following assuming that ABC has no liabilities at formation: ABC Balance Sheet Assets Side: 1 ...

  3. Statement of changes in equity - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in_equity

    Therefore, the statement of retained earnings uses information from the income statement and provides information to the balance sheet. Retained earnings are part of the balance sheet (another basic financial statement) under "stockholders equity (shareholders' equity)" and is mostly affected by net income earned during a period of time by the ...

  4. Retained earnings - Wikipedia

    en.wikipedia.org/wiki/Retained_earnings

    The amount added to retained earnings is generally the after tax net income. In most cases in most jurisdictions no tax is payable on the accumulated earnings retained by a company. However, this creates a potential for tax avoidance, because the corporate tax rate is usually lower than the higher marginal rates for some individual taxpayers ...

  5. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Reported assets, liabilities, equity, income and expenses are directly related to an organization's financial position. Financial statements are intended to be understandable by readers who have "a reasonable knowledge of business and economic activities and accounting and who are willing to study the information diligently."

  6. Tax returns in the United States - Wikipedia

    en.wikipedia.org/wiki/Tax_returns_in_the_United...

    Information returns are reports used to transmit information about income, receipts or other matters that may affect tax liabilities. For example, Form W-2 and Form 1099 are used to report on the amount of income that an employer, independent contractor, broker, or other payer pays to a taxpayer.

  7. Marathon Petroleum (MPC) Q4 2024 Earnings Call Transcript

    www.aol.com/finance/marathon-petroleum-mpc-q4...

    In 2024, MPLX increased its quarterly distribution by 12.5%, driving an annualized cash distribution to MPC of $2.5 billion. This was the third consecutive year of distribution growth of 10% or ...

  8. Accumulated other comprehensive income - Wikipedia

    en.wikipedia.org/wiki/Accumulated_other...

    The regulatory capital of banks in the US and generally worldwide includes contributed equity capital and retained earnings but excludes AOCI, even though it is reported as a component of the Equity section of the Balance Sheet. The FASB released an Accounting Standards Update on January 5, 2016 that changes items reported in OCI.

  9. ConocoPhillips (COP) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/conocophillips-cop-q4-2024-earnings...

    On the down side, look, we've got a strong balance sheet. We ended the year with over, I think, $7.5 billion of cash and long-term investments. So we've got a lot of flexibility there.

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    related to: member distributions on balance sheet are reported on tax return