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A merger, consolidation or amalgamation, in a political or administrative sense, is the combination of two or more political or administrative entities, such as municipalities (in other words cities, towns, etc.), counties, districts, etc., into a single entity. This term is used when the process occurs within a sovereign entity.
However, at the end of the year, a consolidation working paper is prepared to combine the separate balances and to eliminate [2] [3] the intercompany transactions, the subsidiary's stockholder equity and the parent's investment account. The result is one set of financial statements that reflect the financial results of the consolidated entity.
Most consolidated city-counties have a single chief executive who acts as both the city mayor and as the head of the county government, and a multi-district elected body that serves as both the city council and as the county legislative body. [1] In many states, consolidated city-counties must be approved by voters. [1]
Key takeaways. Direct Consolidation Loans and private student loan refinancing helps make federal student loans more manageable by rolling several balances into a single loan product.
Debt consolidation can make repayment easier by consolidating multiple accounts into a single one. Consolidating debt can save you money on interest and help you get out of debt faster, depending ...
A type of loan that combines several different debts into one. This way you only have to manage one payment each month, reducing the cost. Debt consolidation loan uses
A consolidated merger is a merger in which an entirely new legal company is formed through combining the acquiring and target company. The purpose of this merger is to create a new legal entity with the capital and assets of the merged acquirer and target company. Both the acquiring and target company are dissolved in the process. [34]
Tax consolidation, or combined reporting, is a regime adopted in the tax or revenue legislation of a number of countries which treats a group of wholly owned or majority-owned companies and other entities (such as trusts and partnerships) as a single entity for tax purposes. This generally means that the head entity of the group is responsible ...
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