ACQUISITION Definition

Bookmark and Share

ACQUISITION is one company taking over controlling interest in another company. See also MERGER and POOLING OF INTEREST METHOD.

Learn new Accounting Terms

DEPRECIATION RECAPTURE is a provision contained in the Internal Revenue Code that makes excess depreciation taken on real property subject to income tax upon the sale or disposition of the property.

CAPITAL IN EXCESS OF PAR see ADDITIONAL PAID IN CAPITAL.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.