INCOME TAX is a tax paid on money made or profit realized from employment, business, or capital.
CAPITAL BUDGET is the estimated amount planned to be expended for capital items in a given fiscal period. Capital items are fixed assets such as facilities and equipment, the cost of which is normally written off over a number of fiscal periods. The capital budget, however, is limited to the expenditures that will be made within the fiscal year comparable to the related operating budgets.
ARP see ADJUSTABLE RATE PREFERRED.
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