Index

• Author: Vern Krishna
• Pages: 341-347

INDEX

Aboriginal peoples,

54-55

Accounting

accrual basis method

of, 104

annual requirement

of,

112

balance sheets

and,

94,

100-2

calculation

of

income

for tax

purposes

vs.,

95-96,

113-14

capital

cost

allowance

system

and,

106-7

cash basis method

of, 104

depreciation

and,

106-7

generally,

93-94, 112-14

generally accepted accounting

principles

(GAAP)

and,

statutory

deviations

from

depreciation

and, 109-10

inventory, valuation

of,

and,

110-11

reserves

and

allowances

and,

107-9

reserves

for

future

goods

and

services

and,

111

tax

profits

and,

105-7

income statements and,

95,

102-3

last

in,

first

out

(LIFO)

method

of

inventory valuation

and,

110-11,

113

matching receipts

and

expenditures

and,99

measurement

and

timing

of

income

and,96-97

modified

accrual basis method

of, 105

periods,

103

"profit"

for tax

purposes

and,

106-

realization

of

income

and,

98

recognition

of

gains

and

losses

and,

98-99

variations

from

practice

of

inducement

payments

and,

121-22

payments based

on

production

or

use of

property and,

119-21

stock dividends

and,

121

Alimony

and

maintenance

allowances

and,

203

children and,

205

generally,

200-2

"living

apart"

requirement

and,

205

maintenance, living standards

and,204

payable

on

periodic basis, must

be,

203

payments made prior

to

judicial order

or

written agreement

and,

207

third party payments and,

205-7

written

agreements

and, 202-3

Allowable

business investment losses,

193,232

Allowances

alimony

and

maintenance and,

203

automobiles, for,

70-71

retiring,

208

341