"Pereira accounting" meaning in English

See Pereira accounting in All languages combined, or Wiktionary

Noun

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

Download JSON data for Pereira accounting meaning in English (2.5kB)

{
  "etymology_text": "Named after a 1909 divorce case, Pereira v. Pereira.",
  "head_templates": [
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      "args": {
        "1": "-"
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      "expansion": "Pereira accounting (uncountable)",
      "name": "en-noun"
    }
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  "lang": "English",
  "lang_code": "en",
  "pos": "noun",
  "senses": [
    {
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        {
          "kind": "other",
          "name": "English entries with incorrect language header",
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          "parents": [
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        },
        {
          "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 entries with language name categories using raw markup",
        "English eponyms",
        "English lemmas",
        "English multiword terms",
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        "English terms with non-redundant non-automated sortkeys",
        "English uncountable nouns",
        "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",
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        ],
        [
          "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"
}

This page is a part of the kaikki.org machine-readable English dictionary. This dictionary is based on structured data extracted on 2024-05-03 from the enwiktionary dump dated 2024-05-02 using wiktextract (f4fd8c9 and c9440ce). 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.

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