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  2. Diminution in value - Wikipedia

    en.wikipedia.org/wiki/Diminution_in_value

    Specifically, it measures the value of something before and after the causative act or omission creating the lost value in order to calculate compensatory damages. [ 1 ] In legal damages theories, diminution in value is often calculated for compensatory special damages when a loss is monetarily quantifiable, and for restitution or disgorgement ...

  3. Virginia Department of Taxation - Wikipedia

    en.wikipedia.org/wiki/Virginia_Department_of...

    [6] [7] [8] The mission of the agency is to "serve the public by acting ethically and efficiently in our administration of Virginia’s tax laws." [1] The agency is currently led by Craig M. Burns, who has served as Tax Commissioner since November 2010 [9] [10]

  4. How to calculate taxes on an inherited annuity - AOL

    www.aol.com/finance/calculate-taxes-inherited...

    In addition to owing income taxes, you may be hit with the net investment income tax of 3.8 percent on distributions of earnings if you exceed the annual thresholds for that tax.

  5. Original issue discount - Wikipedia

    en.wikipedia.org/wiki/Original_issue_discount

    These rules prevent the avoidance of tax that might otherwise be available by characterizing the repayment as a capital gain, which is taxed at a lower rate, or by deferring the recognition of income until the bond is repaid at maturity. There are a number of exceptions to the original issue discount rule, including: Tax exempt obligations

  6. Got a Side Hustle? Here’s How To Calculate Estimated Taxes

    www.aol.com/finance/got-side-hustle-calculate...

    Learn when quarterly tax payments are due. For premium support please call: 800-290-4726 more ways to reach us

  7. Provision (accounting) - Wikipedia

    en.wikipedia.org/wiki/Provision_(accounting)

    In financial accounting under International Financial Reporting Standards (IFRS), a provision is an account that records a present liability of an entity. The recording of the liability in the entity's balance sheet is matched to an appropriate expense account on the entity's income statement .

  8. How Do I Calculate Depreciation For Taxes? - AOL

    www.aol.com/calculate-depreciation-taxes...

    Business can use some discretion in applying the above methods or internal use, but the IRS specifies how they will calculate depreciation when filing tax returns. This method is usually the ...

  9. Impairment (financial reporting) - Wikipedia

    en.wikipedia.org/wiki/Impairment_(financial...

    Impairment of assets is the diminishing in quality, strength, amount, or value of an asset. An impairment cost must be included under expenses when the book value of an asset exceeds the recoverable amount.

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