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  2. General Aviation Revitalization Act - Wikipedia

    en.wikipedia.org/wiki/General_Aviation...

    Furthermore, when a part is installed as addition, modification or replacement, exemption for claims of liability arising out of this part kicks in 18 years after installation of that part. So a 20-year-old aircraft may still be the object of a successful suit against a manufacturer in regards of manufacturer modifications or parts installed ...

  3. Long-term liabilities - Wikipedia

    en.wikipedia.org/wiki/Long-term_liabilities

    If a liability is currently due in fewer than twelve months and is in the process of being refinanced so that it is due after a year, then a company can record this debt in long-term investments. [2] Additionally, if a liability is to be covered by a long-term investment, it can be recorded as a long-term liability even if it is due in the ...

  4. Statement of changes in equity - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in_equity

    The retained earnings account on the balance sheet is said to represent an "accumulation of earnings" since net profits and losses are added/subtracted from the account from period to period. Retained Earnings are part of the "Statement of Changes in Equity". The general equation can be expressed as following:

  5. Fractional ownership - Wikipedia

    en.wikipedia.org/wiki/Fractional_ownership

    Fractional ownership offers an individual or company the option to purchase a share of an aircraft. Shares from as little as 1/16 of an aircraft, which offers approximately 37.5 hours of flight time per year, to 1/2 of an aircraft can be purchased, depending on the needs of the operator.

  6. Provision (accounting) - Wikipedia

    en.wikipedia.org/wiki/Provision_(accounting)

    The recording of the liability in the entity's balance sheet is matched to an appropriate expense account on the entity's income statement. In U.S. Generally Accepted Accounting Principles (U.S. GAAP), a provision is an expense. Thus, "Provision for Income Taxes" is an expense in U.S. GAAP but a liability in IFRS.

  7. Liability (financial accounting) - Wikipedia

    en.wikipedia.org/wiki/Liability_(financial...

    In financial accounting, a liability is a quantity of value that a financial entity owes. More technically, it is value that an entity is expected to deliver in the future to satisfy a present obligation arising from past events. [1] The value delivered to settle a liability may be in the form of assets transferred or services performed.

  8. 'Fast X Part 2' Gets a Release Date: Everything We Know ... - AOL

    www.aol.com/entertainment/fast-x-part-2-gets...

    Diesel officially announced the release date of Fast X Part 2 on June 12, sharing a photo of himself with Fast X's main antagonist, Momoa -- who plays Dante Reyes, the son of the drug lord that ...

  9. IAS 37 - Wikipedia

    en.wikipedia.org/wiki/IAS_37

    IAS 37 establishes the definition of a provision as a "liability of uncertain timing or amount", and requires that all the following conditions be fulfilled before a provision can be recognized: the entity currently has a liability as a result of a past event; an outflow of resources is likely to be needed to settle the liability; and