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  2. Partnership accounting - Wikipedia

    en.wikipedia.org/wiki/Partnership_accounting

    Liquidation of a partnership generally means that the assets are sold, liabilities are paid, and the remaining cash or other assets are distributed to the partners. When normal operations are discontinued, adjusting and closing entries are made. Thus, only the assets, liabilities and partners' equity accounts remain open.

  3. Liquidating distribution - Wikipedia

    en.wikipedia.org/wiki/Liquidating_distribution

    A liquidating distribution (or liquidating dividend) is a type of nondividend distribution made by a corporation or a partnership to its shareholders during its partial or complete liquidation. [1] Liquidating distributions are not paid solely out of the profits of the corporation. Instead, the entire amount of shareholders' equity is ...

  4. QuickBooks - Wikipedia

    en.wikipedia.org/wiki/QuickBooks

    QuickBooks is an accounting software package developed and marketed by Intuit.First introduced in 1992, QuickBooks products are geared mainly toward small and medium-sized businesses and offer on-premises accounting applications as well as cloud-based versions that accept business payments, manage and pay bills, and payroll functions.

  5. Partnership taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Partnership_taxation_in...

    Partnerships failing the two economic effect tests above will still be deemed to have economic effect, provided that as of the end of each partnership taxable year a liquidation of the partnership at the end of the year or at the end of any future year would produce the same economic result to the partners as would occur had the test above been ...

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  7. Ohio Man Allegedly Slammed Infant Who Wouldn’t Stop ... - AOL

    www.aol.com/ohio-man-allegedly-slammed-infant...

    An Ohio man allegedly slammed a 15-month-old girl on the floor after she wouldn’t stop crying, fracturing her skull. Two weeks later, she died of her injuries.

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