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inventory

inventory pl: -ries 1 : an itemized list of current assets: as a : a written list or catalog of the property of an individual, organization, or estate or

open-end

open-end mortgage at mortgage b : having fluctuating capitalization of shares that are issued or redeemed at the current net asset value or at a figure in fixed ratio to this [an investment company] compare closed-end c … at mortgage b : having fluctuating capitalization of shares that are issued or redeemed at the current net asset value or at a figure in fixed ratio to this [an investment company] compare closed-end c : calling

Claim

of the words taken in context is that 'claim' is referring to an order for costs in the current proceedings against the claimant, rather than a hypothetical claim for an unascertained amount which can be enforced against … enforced against a claimant, whether because he is ordinarily resident in a convention state or because he has assets in such State, De Beer v. Kannar Co. (CA), (2003) 1 WLR 38.

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depreciation

decrease in the value of property (as machinery) for the purpose of taxation that cannot be offset by current repairs and is carried on company books as a yearly charge amortizing the original cost over the useful … rules in force before the adoption of the Accelerated Cost Recovery System straight-line depreciation : depreciation of an asset by a fixed percentage of its original cost based on its estimated life 2 : a loss in

stock

preferred stock : preferred stock whose holders are entitled to the payment of cumulative dividends as well as current dividends before common stockholders are paid growth stock : stock issued by a growth company margin stock : … corporate governance wa·tered stock : stock issued with a par value greater than the value of the underlying assets

trust

higher tax bracket, to a beneficiary, often a child, who was in a lower tax bracket. Under the current rules, the settlor is treated as the owner of any portion of a trust in which he or … receive payments of a fixed percentage and not less than five percent of the value of the trust assets as determined annually for a specified period after which the remainder passes to charity charitable trust : a

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