"Pereira accounting" meaning in All languages combined

See Pereira accounting on Wiktionary

Noun [English]

Etymology: Named after a 1909 divorce case, Pereira v. Pereira. Head templates: {{en-noun|-}} Pereira accounting (uncountable)
  1. (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 Categories (topical): Accounting
    Sense id: en-Pereira_accounting-en-noun-jmiyFs4Q Categories (other): English entries with incorrect language header, Pages with 1 entry, Pages with entries Topics: accounting, business, finance
{
  "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"
}

Download raw JSONL data for Pereira accounting meaning in All languages combined (1.9kB)


This page is a part of the kaikki.org machine-readable All languages combined dictionary. This dictionary is based on structured data extracted on 2024-11-06 from the enwiktionary dump dated 2024-10-02 using wiktextract (fbeafe8 and 7f03c9b). The data shown on this site has been post-processed and various details (e.g., extra categories) removed, some information disambiguated, and additional data merged from other sources. See the raw data download page for the unprocessed wiktextract data.

If you use this data in academic research, please cite Tatu Ylonen: Wiktextract: Wiktionary as Machine-Readable Structured Data, Proceedings of the 13th Conference on Language Resources and Evaluation (LREC), pp. 1317-1325, Marseille, 20-25 June 2022. Linking to the relevant page(s) under https://kaikki.org would also be greatly appreciated.