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Definition of Split
Sometimes, companies split their outstanding shares into a larger number of shares. If a company with 1
a method of allocating joint cost to joint products using a
This is a tax planning strategy of arranging for income to be transferred to family members who are in lower tax brackets than the one earning the income, thus reducing taxes. Even though attribution rules limit income splitting, there are still a number of legitimate ways to do so, such as through the use of spousal RRSPs.
After a stock split, the number of shares distributed for each share held and the date of the
a method of allocating joint cost to joint products that uses, as the proration base, sales value at split-off minus all costs necessary
A proportionate decrease in the number of shares, but not the value of shares of stock
A cost allocation methodology that allocates joint costs to joint
a method of assigning joint cost to joint products that uses the relative sales values of the products at the split-off point as the proration basis; use of this method requires that all joint products
The practice of ordering large quantities on a single purchase order,
The split dollar concept is usually associated with cash value life insurance where there is a death benefit and an accumulation of cash value. The basic premise is the sharing of the costs and benefits of a life insurance policy by two or more parties. Usually one party owns and pays for the insurance protection and the other owns and pays for the cash accumulation. There is no single way to structure a split dollar arrangement. The possible structures are limited only by the imagination of the parties involved.
An option on an option. The buyer generally executes the split fee with first an initial fee,
the point at which the outputs of a joint process are first identifiable or can be separated as individual products
The point in a production process when clearly identifiable joint costs
A tax system that taxes retained earnings at a higher rate than earnings that are
Occurs when a firm issues new shares of stock but in turn lowers the current market price of its
Issue of additional shares to firm’s stockholders.
Dual syndicate equity offering
An international equity placement where the offering is split into two
The fee initially paid by the buyer upon entering a split-fee option contract.
The highest (intraday) price of a stock over the past 52 weeks, adjusted for any stock splits.
incremental separate cost
the cost that is incurred for each
the total of all costs (direct material, direct labor,
Compares a stock's market value to the value of total assets less total liabilities (book
Price/earnings ratio (PE ratio)
Shows the "multiple" of earnings at which a stock sells. Determined by dividing current
Price/sales ratio (PS Ratio)
Determined by dividing current stock price by revenue per share (adjusted for stock splits).
Return on equity (ROE)
Indicator of profitability. Determined by dividing net income for the past 12
Self-Employment Contributions Act (SECA)
A federal Act requiring self-employed business owners to pay the same total tax rates for Social Security and
Spousal Registered Retirement Savings Plan
This is an RRSP owned by the spouse of the person contributing to it. The contributor can direct up to 100% of eligible RRSP deposits into a spousal RRSP each and every year. Contributing to a spouses RRSP reduces the amount one can contribute to one's own RRSP, however, if the spouse is a lower income earner, it is an excellent way in which to split income for lower taxation in retirement years.
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