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  2. Write-off - Wikipedia

    en.wikipedia.org/wiki/Write-off

    The distinction is that while a write-off is generally completely removed from the balance sheet, a write-down leaves the asset with a lower value. [4] As an example, one of the consequences of the 2007 subprime crisis for financial institutions was a revaluation under mark-to-market rules: "Washington Mutual will write down by $150 million the ...

  3. Air tasking order - Wikipedia

    en.wikipedia.org/wiki/Air_tasking_order

    An air tasking order (ATO) is a means by which the Joint Forces Air Component Commander (JFACC) controls air forces within a joint operations environment. The ATO is a large document written in United States Message Text Format (USMTF) that lists air sorties for a fixed 24-hour period, with individual call signs, aircraft types, and mission types (e.g. close air support or air refueling).

  4. 4–4–5 calendar - Wikipedia

    en.wikipedia.org/wiki/4–4–5_calendar

    The 4–4–5 calendar is a method of managing accounting periods, and is a common calendar structure for some industries such as retail and manufacturing. It divides a year into four quarters of 13 weeks, each grouped into two 4-week "months" and one 5-week "month".

  5. Big bath - Wikipedia

    en.wikipedia.org/wiki/Big_bath

    Big Bath in accounting is an earnings management technique whereby a one-time charge is taken against income in order to reduce assets, which results in lower expenses in the future. [1] The write-off removes or reduces the asset from the financial books and results in lower net income for that year. The objective is to ‘take one big bath ...

  6. Accounting period - Wikipedia

    en.wikipedia.org/wiki/Accounting_period

    Monthly accounting periods are common. In financial accounting the accounting period is determined by regulation and is usually 12 months. The beginning of the accounting period differs according to jurisdiction. For example, one entity may follow the calendar year, January to December, while another may follow April to March as the accounting ...

  7. List of date formats by country - Wikipedia

    en.wikipedia.org/wiki/List_of_date_formats_by...

    Basic components of a calendar date for the most common calendar systems: D – day; M – month; Y – year; Specific formats for the basic components: yy – two-digit year, e.g. 24; yyyy – four-digit year, e.g. 2024; m – one-digit month for months below 10, e.g. 3; mm – two-digit month, e.g. 03; mmm – three-letter abbreviation for ...

  8. Category:Accounting terminology - Wikipedia

    en.wikipedia.org/wiki/Category:Accounting...

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  9. ATO - Wikipedia

    en.wikipedia.org/wiki/ATO

    Ato, another name for dap-ay, traditional meeting places of various ethnic groups in the northern Philippines; Account takeover, a form of payments and online fraud; Assemble To Order, see build to order; Asset turnover; ATO, the Amtrak station code for Atco (NJT station), New Jersey, U.S.A.