ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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K-1, SCHEDULE Definition
K-1, SCHEDULE is an IRS form used to report a beneficiarys share of income, deductions, credits, and other items from certain trusts or partnerships.
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BACKUP is a copy of a computer program or data stored separately from the original.
UNDERLYING is the security, cash commodity, forward, futures contract, swap, or other contract or instrument that is the subject of a derivative contract or instrument.