Accumulated Earnings
Found 8 free book(s)
Chapter 7 Earnings & Profits and Distributions
www.ftb.ca.gov• Earnings and profits accumulated since February 13, 1913 . IRC §316(a) also provides for a last-in, first-out (LIFO) ordering rule. It states that "Except as otherwise provided in this subtitle, every distribution is made out of earnings and profits to the extent thereof, and from the most recently accumulated earnings and profits."
TREASURY DEPARTMENT TECHNICAL EXPLANATION OF THE ...
www.irs.govUnited States accumulated earnings tax, personal holding company tax, or excise taxes imposed with respect to private foundations. Article II does not specifically refer to interest, fines and penalties. Thus, each Contracting State may, in general, impose interest, fines, and penalties or pay interest pursuant to its domestic laws.
10-Q Q3 2021, 06.26
s2.q4cdn.comRetained earnings 9,233 14,966 Accumulated other comprehensive income/(loss) 58 (406) Total shareholders’ equity 64,280 65,339 Total liabilities and shareholders’ equity $ 329,840 $ 323,888 See accompanying Notes to Condensed Consolidated Financial Statements. Apple Inc. | …
Apple Inc. CONDENSED CONSOLIDATED STATEMENTS OF …
www.apple.comRetained earnings 14,966 45,898 Accumulated other comprehensive income/(loss) (406) (584) Total shareholders’ equity 65,339 90,488 Total liabilities and shareholders’ equity $ 323,888 $ 338,516 . Apple Inc. CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (In millions) Twelve Months Ended ...
Apple Inc. CONDENSED CONSOLIDATED STATEMENTS OF …
www.apple.comRetained earnings 45,89824,136 Accumulated other comprehensive income/(loss) (584)(550) Total shareholders’ equity 72,282 90,488 Total liabilities and shareholders’ equity $ 338,516317,344. Apple Inc. CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (In millions) Nine Months Ended June 27,
China - OECD
www.oecd.orgThe accumulated balance in the fund or the notional account is converted into a stream of pension payments at the time of retirement by dividing ... (% net average earnings) 43.2 55.6 67.7 90.9 113.2 154.1 Gross replacement rate 90.6 77.9 71.6 65.2 62.1 58.9 ...
A Roadmap to Accounting for Equity Method Investments …
www2.deloitte.com5.1.4 Accounting for an Investor’s Share of Earnings on a Time Lag 81 5.1.5 Adjustments to Equity Method Earnings and Losses 83 5.1.5.1 Intra-Entity Profits and Losses 83 5.1.5.2 Amortization or Accretion of Basis Differences 90 5.1.5.3 Investee Capital Transactions 92 5.1.5.4 Other Comprehensive Income 95
Back Payments including lump sum payments in arrears
www.ato.gov.auJoanne’s normal gross weekly earnings ($630) in the current pay period. = $77 2 Joanne’s back payment of $7,312.50 is divided by 39 normal pay periods over which the amount accrued and any cents are disregarded = $187 3 The amount at step 2 is added to Joanne’s normal gross earnings of $630 ($630 + $187). = $817