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The remainder of the profits are community property. [3] Typical businesses that would be considered for Pereira accounting: single person professions or very small businesses such as sole proprietorships, or businesses where the efforts of the owner-spouse comprise more than 50% of the labor to grow the company's value.
If capital (rather than spousal or community labor) is the chief factor contributing to a large gain in the value of the business and if labor by the spouse not holding title to the business was compensated fairly during the marriage, the Van Camp method will allocate most of the appreciation in value to the titleholder as separate property. [4 ...
Rent Kicker, or Percentage Rent: Common in retail store leases. This is a premium rent payment that the lessor requires and is treated as a period expense. For example, it may be stated in the contract that if sales are over $1,000,000, any excess over this amount will have 2% taken out as a rent kicker. This is not reported as part of the ...
Property and liability insurance entities, with conforming changes as of June 1, 2011: See also ASC section 944 (Financial Services--Insurance) 41-22: 2013: Property and liability insurance entities, New edition as of January 1, 2013: See also ASC section 944 (Financial Services--Insurance) 41-23: 2014: Property and liability insurance entities ...
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California pet owners struggling to find a rental that accepts their furry, four-legged family members could have an easier time leasing new housing under proposed state legislation that would ban ...