balance-sheet liability
61Maiden Lane Transactions — refers to three limited liability companies created by the Federal Reserve Bank of New York in 2008 as a financial vehicle to facilitate transactions involving three entities: the former Bear Stearns company as the first entity, the former… …
62Chart of accounts — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
63Asset retirement obligation — Asset Retirement Obligations provide for future disposal of assets as required by SFAS 143 [http://www.aicpa.org/PUBS/JOFA/dec2001/hiner.htm] . Firms must recognize the ARO liability in the period it was acquired, generally acquisition. The… …
64Accounting for leases in the United States — is regulated by the Financial Accounting Standards Board (FASB).Accounting for leases by the lesseeA lease is defined as a contractual agreement between a lessor and lessee that gives the lessee the right to use specific property, either owned by …
65Net capital rule — The uniform net capital rule is a rule created by the U.S. Securities and Exchange Commission ( SEC ) in 1975 to regulate directly the ability of broker dealers to meet their financial obligations to customers and other creditors.[1] Broker… …
66Factoring (finance) — This article is about finance. For other uses, see Factor (disambiguation). Corporate finance …
67Business ownership within England and Wales — There are many ways in which a business may be owned under the legal system of England and Wales.Different types of ownership are suitable for organisations depending on the degree of control the owners wish to have over the business. The choice… …
68Deferral — For other uses, see Deferral (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management  …
69Forms of ownership — A form of ownership is the manner in which * an undertaking or enterprise is managed and controlled; * capital is contributed; * risks are borne; * profits are divided; and * legal personality affects the business.ole… …
70Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …
