The sum total of the amount that an asset has been depreciated (devalued) as of a certain date, see accrued depreciation. For example, an asset that is using a straight line method of depreciation that depreciates $100 per year has a $200 accumulated depreciation at the end of year 2. … [Read more...] about ACCUMULATED DEPRECIATION
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ACEQUIA
In Mexican law. A ditch, channel, or canal, through which water, diverted from its natural course, is conducted, for use in irrigation or other purposes. … [Read more...] about ACEQUIA
ACQUISITION OF CITIZENSHIP
The ability of a child born outside of the United States obtaining U.S. Citizenship due to the fact that the child's parents are U.S. citizens. Circumstances vary with regard to the legal requirements necessary for this acquisition of citizenship to take place. … [Read more...] about ACQUISITION OF CITIZENSHIP
ACT OF NATURE
See act of God. … [Read more...] about ACT OF NATURE
ACCUMULATED DIVIDEND
The amount of the dividend due to stock holders within a period of time. If unpaid, it is shown as a liability on the company's balance sheet. … [Read more...] about ACCUMULATED DIVIDEND