ATP (Accredited Tax Preparer) Definition

ATP (Accredited Tax Preparer), in the US, is a national credential conferred by Accreditation Council for Accountancy and Taxation to professionals who have a thorough knowledge behind the existing tax code and tax preparation of individuals, corporate and partnership tax returns.

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ACCUMULATED DEPRECIATION is the cumulative charges against the fixed assets of a company for wear and tear or obsolescence.

YIELD ON STOCK is the percentage of the annual dividend to the current price of the stock, e.g., a $30 stock with a dividend of $2.00 has a yield of 6.6%.

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