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  2. Pereira accounting - Wikipedia

    en.wikipedia.org/wiki/Pereira_accounting

    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.

  3. Van Camp accounting - Wikipedia

    en.wikipedia.org/wiki/Van_camp_accounting

    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 ...

  4. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    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 ...

  5. Rubio's Coastal Grill, citing rising business costs, abruptly ...

    www.aol.com/news/rubios-coastal-grill-citing...

    And in 1983 he opened a modest walk-up stand, helping popularize fish tacos in the country and seeing his business, known over the last decade as Rubio's Coastal Grill, grow to about 200 ...

  6. List of AICPA Audit and Accounting Guides - Wikipedia

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

    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 ...

  7. North Beach development: Restaurant, retail, condos to ... - AOL

    www.aol.com/north-beach-development-restaurant...

    The spot was once home to Cinnamon Rainbows, North Beach Bar and Grill and the Secret Spot before the building was destroyed in a 2022 fire. North Beach development: Restaurant, retail, condos to ...

  8. More California cities enact rent control to protect tenants ...

    www.aol.com/news/more-california-cities-enact...

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  9. Ricky's Sports Theatre and Grill - Wikipedia

    en.wikipedia.org/wiki/Ricky's_Sports_Theatre_and...

    Ricky's Sports Theatre and Grill was an Oakland Raiders themed sports bar located in San Leandro, California. [1]Ricky's opened in 1946 as a steakhouse and became famous for being rated the number two best sports bar in America according to Sports Illustrated [2] and the number two best sports bar in America according to CNN.