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  2. Breakup fee - Wikipedia

    en.wikipedia.org/wiki/Breakup_fee

    A breakup fee (sometimes called a termination fee) is a penalty set in takeover agreements, to be paid if the target backs out of a deal (usually because it has decided instead to accept a more attractive offer). The breakup fee is ostensibly to compensate the original acquirer for the cost of the time and resources expended in negotiating the ...

  3. Termination fee - Wikipedia

    en.wikipedia.org/wiki/Termination_fee

    Termination fees are common to service industries such as cellular telephone service, subscription television, and so on, where they are often known as early termination fees. For instance, a customer who purchases cellular phone service might sign a two-year contract, which might stipulate a $350 fee if the customer breaks the contract ...

  4. Breakage (accounting) - Wikipedia

    en.wikipedia.org/wiki/Breakage_(accounting)

    Low transparency of service usage and fees. The following examples are given in terms of voice calling, although they may also apply to data, short message or other services. Rounding-Up: A call will often be rounded-up to a billing quantum. E.g. a call of 12 seconds may be billed as 60 seconds, and a call of 61 seconds billed as 120 seconds.

  5. These little fees can make or break your 401k - AOL

    www.aol.com/article/finance/2018/07/31/these...

    When it comes to choosing the best retirement account, the hidden retirement fees you should know about are in the details. Skip to main content. 24/7 Help. For premium support please call: ...

  6. Cost breakdown analysis - Wikipedia

    en.wikipedia.org/wiki/Cost_breakdown_analysis

    In order to conduct the cost breakdown analysis, the starting point is to examine the various cost drivers of the service or product that is being analyzed. When itemizing the costs of transportation, one can come up with a simplified list of six cost drivers, namely: Personnel (e.g. driver) Motor fuel (diesel / gasoline) Tires; Maintenance; Tolls

  7. Frontier adds $250 million reverse breakup fee to Spirit bid ...

    www.aol.com/frontier-adds-250-million-reverse...

    Frontier Airlines, in a move crafted to deflect JetBlue Airways’ bid for South Florida-based Spirit Airlines, has added a $250 million reverse breakup fee to its merger proposal. “The ...

  8. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and Accounting Guide. The ASC is published by the Financial Accounting Standards Board, and access to the ASC is free through the Basic View on the FASB web site.

  9. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger.