SUBCHAPTER S Definition

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SUBCHAPTER S is a legal corporate entity organized under the United States Federal Tax Code that allows Subchapter S Corporations to distribute all income / loss proportionately to its shareholders, who then claim that income / loss on their personal income taxes; thereby avoiding the payment of corporate taxes.

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REPRODUCTION COST LESS DEPRECIATION (RCLD) is a technique for valuing electric distribution assets.

R&D see RESEARCH & DEVELOPMENT.

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