cash-basis

This is cash-basis analysis with an artificial cut-off date, not actuarial analysis.

The Budget Debate, VI, Arnold Kling | EconLog | Library of Economics and Liberty 2009

Mark-to-market (MTM) accounting senselessly destroyed over $500 billion of capital in our financial system, panicking the markets as banks reported massive paper losses while still producing large cash-basis profits.

Why SEC Accounting Rules Need More Oversight 2010

In return, Mr. Ravitch wants the Legislature to shift the fiscal year start from April 1 to July 1, matching the norm in other states, and to transform the annual cash-basis budget to an accrual-based, long-term financial plan.

The Ravitch Plan Won't Save New York E.J. McMahon 2010

In return, Mr. Ravitch wants the Legislature to shift the fiscal year start from April 1 to July 1, matching the norm in other states, and to transform the annual cash-basis budget to an accrual-based, long-term financial plan.

The Ravitch Plan Won't Save New York E.J. McMahon 2010

Those who use the cash-basis accounting method might also want to pre-pay their 2011 premiums to boost their write-off for 2010 while saving on self-employment taxes.

5 Year-End Tax-Planning Moves for Business Owners Barbara Weltman 2010

In return, Mr. Ravitch wants the Legislature to shift the fiscal year start from April 1 to July 1, matching the norm in other states, and to transform the annual cash-basis budget to an accrual-based, long-term financial plan.

The Ravitch Plan Won't Save New York E.J. McMahon 2010

That said, individual taxpayers -- in the eyes of IRS -- are generally subject to "cash-basis" accounting rules, as opposed to "accrual-basis" accounting, Mr. Hurley notes.

Timing '529' Withdrawal 2009

Let's assume for the moment that you keep your books on a cash-basis versus an accrual-basis as many small businesses do.

End-Of-Year Small-Business Tax Tips 2006

Again, if you keep your books on a cash-basis, every penny you spend in calendar 2006 will reduce taxable income next April.

End-Of-Year Small-Business Tax Tips 2006

If you are a cash-basis taxpayer, you can write checks today for business expenses and deduct them this year.

Checklist of Year-End Tax Planning Moves 2005