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Microsoft Office Excel – for MS Windows and Apple Macintosh. The proprietary spreadsheet leader. Microsoft Works Spreadsheet – for MS Windows (previously MS-DOS and Apple Macintosh). Only allows one sheet at a time. PlanMaker – for MS Windows, Linux, MS Windows Mobile and CE; part of SoftMaker Office
An example of a borrowing base certificate used in asset-based lending. Borrowing base certificate is the official accounting document prepared by the borrower that certifies the size of the borrowing base of an organization with the previously agreed advance rates. [11] Borrowing base certificate includes a summary calculation sheet.
Example of a spreadsheet holding data about a group of audio tracks. A spreadsheet is a computer application for computation, organization, analysis and storage of data in tabular form. [1] [2] [3] Spreadsheets were developed as computerized analogs of paper accounting worksheets. [4] The program operates on data entered in cells of a table.
Example: X owes Y $50,000. If Y discharges the indebtedness, then X no longer owes Y $50,000. For purposes of calculating income, this is treated the same way as if Y gave X $50,000. For a more detailed description of the "discharge of indebtedness", look at Section 108 (Cancellation-of-debt income) of the Internal Revenue Code. [16] [17]
After receiving a request, the borrowing library identifies potential lending libraries with the desired item. The lending library delivers the item physically or electronically, and the borrowing library receives the item and delivers it to their patron, and if necessary, arranges for its return. Sometimes, fees accompany interlibrary loan ...
A rotating savings and credit association (ROSCA) is a group of individuals who agree to meet for a defined period in order to save and borrow together, a form of combined peer-to-peer banking and peer-to-peer lending. Members all chip in regularly and take turns withdrawing accumulated sums.
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Consistency - Capitalisation of Borrowing Costs 1997 January 1, 1998: January 1, 2005: IAS 8: SIC 3: Elimination of Unrealised Profits and Losses on Transactions with Associates 1997 January 1, 1998: January 1, 2005: IAS 28: SIC 5: Classification of Financial Instruments - Contingent Settlement Provisions 1997 June 1, 1998: January 1, 2005: IAS ...