ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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COMPUTER CONTROLS Definition
COMPUTER CONTROLS are internal controls performed by computer software controls as opposed to manual controls. Can also mean general and application controls over the computer processing of data.
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SUBPART F of the Internal Revenue Code requires certain income (called subpart F income) of a controlled foreign corporation to be currently included in the gross income of its U.S. shareholder, whether or not this income actually is distributed to the U.S. shareholder.
MALPRACTICE INSURANCE see E&O INSURANCE.