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Of or relating to the fees charged by a government on a product, income, or activity; and also to the system by which they are successfully levied.

Contributors in Tax


Annual meeting

Accounting; Tax

A meeting of the shareholders held each year to elect directors of the corporation, present the annual report, and conduct other business including items which requires shareholder approval (Note ...

Annual percentage rate (apr)

Accounting; Tax

The effective interest rate required to be disclosed under the Truth in Lending Act

Annual renewable term insurance

Accounting; Tax

Term insurance that does not require a new application or physical each year Premiums on the policy are not fixed A variation is 5- or 10-year renewable term insurance


Accounting; Tax

The dictionary definition is a contract issued by an insurance company that pays an annuitant an amount periodically for a certain time for the remainder of his life Common usage has expanded that ...

Appraisal rights

Accounting; Tax

The rights of shareholders in a merger or acquisition by another party to demand payment at a fair price determined by an independent appraisal Often raised by minority shareholders in close ...

Appropriation of retained earnings

Accounting; Tax

Restriction of retained earnings that is recorded by a formal journal entry The restriction may be made voluntarily by the board of directors to show the earnings are being accumulated for a ...

Articles of incorporation

Accounting; Tax

Document to be filed in most states with the secretary of state or similar authority of a state by the founders of the corporation specifying such items as the name, location, nature of the business, ...

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