Under federal law, an accredited investor is a special kind of investor that due to certain special circumstances or qualities - as the ones indicated in Rule 501 of Regulation D - is allowed to purchase or be offered to purchase unregistered...
law and economics
accrual method of accounting
Accrual method of accounting is the method used by most large businesses in reporting their liabilities and expected income. The accrual method requires businesses to report all economic transactions, whether liabilities or income “when all...
accrue
Accrue has two common definitions:
The accumulation of interest, income, or expenses. When a legal cause of action or legal claim comes into existence. The U.S. Supreme Court in Wallace v. Kato, 549 U.S. 384, 388 (2007), stated...accumulated earnings
Accumulated earnings represent a company’s net profit after having distributed dividends to the stockholders. It is often used in accounting to determine how much net profits a company has left after having paid dividends. To calculate...
ad valorem
Ad valorem translated directly from Latin, means "according to [the] value [of something].” In practical use, the term is used in taxation to designate taxes levied against property, real or personal, at a certain rate based upon the property...
ad valorem tax
Ad valorem is a Latin phrase that translates to “according to the value.”
The essential characteristic of ad valorem tax is that it is proportional to the value of the underlying asset, unlike a specific tax, where the tax...
agricultural lien
As established in UCC §9 102-5, an agricultural lien is a lien placed on farm products like farm equipment or livestock that secures payment or performance in exchange for a loan of land, goods, or money. These loans allow farmers to produce...
American Recovery and Reinvestment Act of 2009
The American Recovery and Reinvestment Act of 2009 (ARRA) (also referred to as the Recovery Act) was a large omnibus bill providing over $747 billion in supplemental appropriations for the 2009 fiscal year and spending to aid families and...
antitrust laws
The three key federal statutes in Antitrust Law are Sherman Act Section 1, Sherman Act Section 2, and the Clayton Act.
The Per Se Rule v. the Rule of Reason:Violations under the Sherman Act take one of two forms -- either...
antitrust violations
Antitrust violations occur when an antitrust law is broken; laws protecting trade and commerce from abusive practices such as price-fixing, restraints, price discrimination, and monopolization. The three key federal statutes in Antitrust Law...