ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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IDENTIFIABLE ASSETS and LIABILITIES Definition
IDENTIFIABLE ASSETS and LIABILITIES are those assets and liabilities of a business that can be disposed of without disposing of the entire business. It includes both tangible and intangible assets.
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CLOSELY HELD is a description of a corporation whose voting stock is owned by a very small number of shareholders.
BOOK-TAX DIFFERENCE is pretax book income minus tax net income.