See Pereira accounting on Wiktionary
{ "etymology_text": "Named after a 1909 divorce case, Pereira v. Pereira.", "head_templates": [ { "args": { "1": "-" }, "expansion": "Pereira accounting (uncountable)", "name": "en-noun" } ], "lang": "English", "lang_code": "en", "pos": "noun", "senses": [ { "categories": [ { "kind": "other", "name": "English entries with incorrect language header", "parents": [ "Entries with incorrect language header", "Entry maintenance" ], "source": "w" }, { "kind": "other", "name": "Pages with 1 entry", "parents": [], "source": "w" }, { "kind": "other", "name": "Pages with entries", "parents": [], "source": "w" }, { "kind": "topical", "langcode": "en", "name": "Accounting", "orig": "en:Accounting", "parents": [ "Finance", "Business", "Economics", "Society", "Social sciences", "All topics", "Sciences", "Fundamental" ], "source": "w" } ], "examples": [ { "text": "Coordinate term: Van Camp accounting" } ], "glosses": [ "In California community property law, a mechanism to deal with community funds and/or labor used to enhance the value of separate property. The original principal amount of the business which is separate property is added to a reasonable rate of return expected from the nature of that business, and the result is considered separate property, while the remaining amount of the business is considered part of the community. This method is preferred when the management of the spouse was the primary cause of the growth or productivity of the business." ], "id": "en-Pereira_accounting-en-noun-jmiyFs4Q", "links": [ [ "accounting", "accounting#Noun" ], [ "California", "California" ], [ "community property", "community property" ], [ "law", "law" ] ], "raw_glosses": [ "(accounting) In California community property law, a mechanism to deal with community funds and/or labor used to enhance the value of separate property. The original principal amount of the business which is separate property is added to a reasonable rate of return expected from the nature of that business, and the result is considered separate property, while the remaining amount of the business is considered part of the community. This method is preferred when the management of the spouse was the primary cause of the growth or productivity of the business." ], "tags": [ "uncountable" ], "topics": [ "accounting", "business", "finance" ] } ], "word": "Pereira accounting" }
{ "etymology_text": "Named after a 1909 divorce case, Pereira v. Pereira.", "head_templates": [ { "args": { "1": "-" }, "expansion": "Pereira accounting (uncountable)", "name": "en-noun" } ], "lang": "English", "lang_code": "en", "pos": "noun", "senses": [ { "categories": [ "English entries with incorrect language header", "English eponyms", "English lemmas", "English multiword terms", "English nouns", "English uncountable nouns", "Pages with 1 entry", "Pages with entries", "en:Accounting" ], "examples": [ { "text": "Coordinate term: Van Camp accounting" } ], "glosses": [ "In California community property law, a mechanism to deal with community funds and/or labor used to enhance the value of separate property. The original principal amount of the business which is separate property is added to a reasonable rate of return expected from the nature of that business, and the result is considered separate property, while the remaining amount of the business is considered part of the community. This method is preferred when the management of the spouse was the primary cause of the growth or productivity of the business." ], "links": [ [ "accounting", "accounting#Noun" ], [ "California", "California" ], [ "community property", "community property" ], [ "law", "law" ] ], "raw_glosses": [ "(accounting) In California community property law, a mechanism to deal with community funds and/or labor used to enhance the value of separate property. The original principal amount of the business which is separate property is added to a reasonable rate of return expected from the nature of that business, and the result is considered separate property, while the remaining amount of the business is considered part of the community. This method is preferred when the management of the spouse was the primary cause of the growth or productivity of the business." ], "tags": [ "uncountable" ], "topics": [ "accounting", "business", "finance" ] } ], "word": "Pereira accounting" }
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