Search results “Investment income accounting”
How is investment income taxed? - Tax Tip Weekly
In this video, I will explain how investment income is taxed to you personally, and the tax deductions that you can claim to reduce the taxable amount of investment income. Timeline: 00:25 -- Interest Income 00:43 -- Dividend Income 01:50 -- Capital gains 02:15 -- Common Deductions Visit our website for more information and tax-related advice: http://madanca.com Follow us on social media Twitter: https://twitter.com/Madan_CA Facebook: https://www.facebook.com/MadanCharteredAccountant/ Instagram: https://www.instagram.com/madanaccounting/ Google+: https://plus.google.com/108551869453511666601/posts Download any of our free eBooks available on our website: http://madanca.com/free-tax-secrets/ (Including Tax Tips for Canadians, Personal Tax Planning Guide for Canadians: 2014 Edition and 20 Tax Secrets for Canadians) Disclaimer: The information provided in this video is intended to provide general information. The information does not take into account your personal situation and is not intended to be used without consultation from accounting and financial professionals. All figures and dollar amounts are used for example purposes only. Allan Madan and Madan Chartered Accountant will not be held liable for any problems that arise from the usage of the information provided in this video.
Views: 3156 Allan Madan
What Is the Net Investment Income Tax? And Why You Need to Care
When President Obama signed the “Affordable Care Act”, aka Obamacare, it came with a pretty significant tax bite called the Net Investment Income Tax (NIIT). From the IRS: “The NIIT applies at a rate of 3.8% to certain net investment income of individuals, estates and trusts that have income above the statutory threshold amounts.” Now, you may be thinking, “I don’t have anywhere near $250,000 in MAGI to worry about this tax. So, what’s the big deal?” But the IRS also states: “Taxpayers should be aware that these threshold amounts are not indexed for inflation”? Not indexed for inflation... Hmmmm..where have we heard that before? Oh yeah, the provisional income rules for the taxation of Social Security benefits as well as the Alternative Minimum Tax. When the legislation to tax Social Security and then the Alternative Minimum Tax were first enacted very few people were affected, thus no outrage, as only “the rich” paid. Now almost everyone pays some tax on their Social Security benefits. (As of the 2017 tax bill fewer taxpayers are caught in the AMT web, thankfully.) Pretty sneaky, eh? Oh, but it gets worse. How is Net Investment Income derived? Again, straight from the IRS website: What are some common types of income that are not Net Investment Income? Wages, unemployment compensation; operating income from a nonpassive business, Social Security Benefits, alimony, tax-exempt interest, self-employment income, Alaska Permanent Fund Dividends (see Rev. Rul. 90-56, 1990-2 CB 102) and distributions from certain Qualified Plans (those described in sections 401(a), 403(a), 403(b), 408, 408A or 457(b)). (emphasis mine) Here the IRS is telling us that distributions from retirement accounts are NOT subject to the NIIT, which is factually correct. What they don’t say is that distributions from retirement accounts are counted as income to determine if you need to pay the NIIT on your dividends, interest and capital gains. Some might even call this an error of omission. I certainly do. Let me give you an example of how this works. You are single. You have $180k income. You take a $50k IRA distribution. Your total income now is $230k. That $50k IRA distribution is not subject to NIIT. But if you have capital gains, interest and dividend income, those will be subject to the NIIT because that $50k IRA distribution put you above the $200k threshold! Large distributions from your qualified accounts could add 3.8% to your tax rate on dividends, interest and capital gains. That is nearly a 25% tax increase! Yeah, I get it. This tax won’t affect many people so it’s not a huge deal. Well, it’s not a big deal now but I assure you it will be because of inflation, just like taxes on Social Security. So, what do you do to avoid this??? Take a guess… Distributions from the Roth are not counted in your Adjusted Gross Income and thus will not ensnare you in NIIT trap. Once again, YAY for the ROTH! Is there anything it can’t do? ================================= If you like what you see, a thumbs up helps A LOT. It tells YouTube that people are engaged and so the Youtube algorithm will show the vide to others who may be interested in the content. So, give me a thumbs up, please! Don't forget to SUBSCRIBE by clicking here: https://www.youtube.com/channel/UCSEzy4i9xrKPoaU9z0_XbmA?sub_confirmation=1 Contact me: [email protected] GET MY BOOKS: Both are FREE to Kindle Unlimited Subscribers! The Tax Bomb In Your Retirement Accounts: How The Roth IRA Can Help You Avoid It https://amzn.to/2LHwQpt Strategic Money Planning: 8 Easy Ways To Put Your House In Order https://amzn.to/2wKGi50 GET ALL MY LATEST BLOGPOSTS: http://heritagewealthplanning.com/blog/ PODCAST: https://itunes.apple.com/us/podcast/josh-scandlen-podcast/id1368065459?mt=2 http://heritagewealthplanning.com/category/podcasts/ LET'S SOCIALIZE! Facebook: http://Facebook.com/heritagewealthplanning Linkedin: https://www.linkedin.com/in/joshscandlen/ Quora: https://www.quora.com/profile/Josh-Scandlen Google +: https://plus.google.com/u/1/108893802372783791910
Earn EASY PASSIVE INCOME with Vanguard Index Funds
Start earning easy passive income with Vanguard index funds. Not interested or don't have the time to pick individual stocks? No problem. We'll walk through the best Vanguard ETFs so you can start investing in index funds and begin collecting dividends. Subscribe here for more content: http://bit.ly/SubscribeMichaelJay Check out my latest video: http://bit.ly/NewVideosMichaelJay In this video we will discuss the best Vanguard ETFs you can use to build a simple portfolio of index funds. We will cover which Vanguard index fund may be the best for you. The funds discussed include: Vanguard Total Stock Market ETF (VTI) This fund is designed to provide investors with exposure to the entire U.S. equity market, including small-, mid-, and large-cap growth and value stocks. The fund’s key attributes are its low costs, broad diversification, and the potential for tax efficiency. Vanguard Total International Stock ETF (VXUS) This fund offers investors a low cost way to gain equity exposure to both developed and emerging international economies. The fund tracks stock markets all over the globe, with the exception of the United States. Vanguard FTSE Developed Markets ETF (VEA) This index fund provides investors low-cost, diversified exposure to large-, mid-, and small-capitalization companies in developed markets outside of the United States. Vanguard FTSE Emerging Markets ETF (VWO) This fund offers investors a low-cost way to gain equity exposure to emerging markets. The fund invests in stocks of companies located in emerging markets around the world, such as Brazil, Russia, India, Taiwan, and China. Vanguard Total Bond Market ETF (BND) This fund is designed to provide broad exposure to U.S. investment grade bonds. Reflecting this goal, the fund invests about 30% in corporate bonds and 70% in U.S. government bonds of all maturities (short-, intermediate-, and long-term issues). Vanguard Prime Money Market Fund (VMMXX) This fund seeks to provide current income and preserve shareholders’ principal investment by maintaining a share price of $1. As such it is considered one of the most conservative investment options offered by Vanguard. OTHER CONTENT YOU MAY ENJOY BELOW // 2018 YouTube Investor Stock Draft Watch as I and other YouTube investors participate in my 2018 Stock Draft for a cash prize and bragging rights in the investor community! https://youtu.be/SJvZQNqXJzY // Value Stocks I'm Watching Series In this series, we will be focusing on value stocks that appear to offer significant upside for long term investors. https://www.youtube.com/watch?v=xuujRm10u-Q&list=PLNtmr_AnnWdxrbFd9ODrTOn8ie-3hBldP // #10to10Kchallenge Investment Series Want to grow your investment accounts? Join me as I take the #10to10Kchallenge and grow my Robinhood investment account from $10 to $10,000, build a portfolio of value stocks, and document the entire process for you to see! https://www.youtube.com/watch?v=0hAjDu8NZn4&list=PLNtmr_AnnWdyATMMH5B-MAFWqicUb5zFj // Get Started Investing New to investing? Check out my collection of resources to help get you started on the right foot. https://www.youtube.com/watch?v=ysVNNfXeIxE&list=PLNtmr_AnnWdy-zD9dJiH_LSDIXe9RshlV // Open a Free No-Commission Stock Account If you are looking to open a stock trading account to begin investing, I highly recommend starting with Robinhood as they offer free stock trading. Unlike traditional brokers, they do not charge commission on trades or require a minimum account balance. How to get a free stock on Robinhood: https://www.youtube.com/watch?v=y6pFDDeRxrs If you are reading this and haven't subscribed yet, then click the subscribe button and let me know in the comments what videos you would like to see more of! DISCLAIMER: This video is a resource for educational and general informational purposes and do not constitute actual financial advice. No one should make any investment decision without first consulting his or her own financial advisor and/or conducting his or her own research and due diligence. There is no guarantee or other promise as to any results that may be obtained from using this content. Investing of any kind involves risk and your investments may lose value. CREDITS Song: DJ Quads - I Like To Soundcloud Link: https://soundcloud.com/AKA-DJ-QUADS
ROI vs. Residual Income
This video discusses the difference between ROI and Residual Income. Both ROI and Residual Income are metrics frequently used to evaluate a division's profitability. However, ROI is expressed as a percentage whereas Residual Income is expressed as a unit of currency (e.g., dollars). This makes ROI more attractive because it is easier for managers to understand a percentage. However, ROI has a significant disadvantage relative to Residual Income. ROI may lead to suboptimal decisions if a divisional manager rejects a project that would increase the value of the overall firm but would decrease the division's ROI. For example, if the division's ROI is currently 32%, the divisional manager might reject a project that has an ROI of 27% because it would reduce the ROI of the division (even though it might benefit the company as a whole). The use of Residual Income does not lead to this problem; when divisional managers are evaluated based on Residual Income, they have an incentive to accept any projects that earn a return higher than the amount the division is being charged for its capital. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like Edspira on Facebook, visit https://www.facebook.com/Edspira To sign up for the newsletter, visit http://Edspira.com/register-for-newsletter Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin To follow Michael on Facebook, visit https://www.facebook.com/Prof.Michael.McLaughlin
Views: 3052 Edspira
Variable Income Securities 1 (Investment Account)
Investment Accounts Class 4
Views: 2477 Gagan Kapoor
New Tax Rules on Investment Income for Canadian Controlled Private Corporations (2019)
The Liberal Government of Canada recently introduced new tax rules, which come into effect in 2019, for the taxation of investment income earned by Canadian controlled private corporations (CCPCs). If you are a Canadian business owner that invests through your company, then this video is for you. 0:50 – 1. What is Passive Investment Income? 1:27 – 2. Old Rules 2:07 – 3. New Rules Visit our website for more information and tax-related advice: http://madanca.com Follow us on social media Twitter: https://twitter.com/Madan_CA Facebook: https://www.facebook.com/MadanCharter... Instagram: https://www.instagram.com/madanaccoun... Google+: https://plus.google.com/1085518694535... Download any of our free eBooks available on our website: http://madanca.com/free-tax-secrets/ (Including Tax Tips for Canadians, Personal Tax Planning Guide for Canadians: 2014 Edition and 20 Tax Secrets for Canadians) Disclaimer: The information provided in this video is intended to provide general information. The information does not take into account your personal situation and is not intended to be used without consultation from accounting and financial professionals. All figures and dollar amounts are used for example purposes only. Allan Madan and Madan Chartered Accountant will not be held liable for any problems that arise from the usage of the information provided in this video.
Views: 5549 Allan Madan
Partnership Accounting - Initial Investment, Income Division and Stmt of Partnership Eq
Recording initial investment, dividing income and Statement of Partnership Equity
Views: 1128 Christy Lynch Chauvin
Net Investment Income Tax
Learn more at PwC.com - http://pwc.to/1vPEuBo Mark Nash discusses the Net Investment Income Tax.
Views: 1317 PwC US
My $3.5 Million Stock Investment Portfolio 💰 How I Generate $8000 Per Month Passive Income
ONLINE BUSINESS QUIZ: https://projectlifemastery.com/takethequiz/?utm_medium=social&utm_source=youtube&utm_campaign=best-online-business-model-quiz-promo&utm_term=my-3point5-million-stock-investment-portfolio&utm_content=lc-youtube-description In this video, I pull aside the curtain and show you my $3.5 million stock investment portfolio. I log into my brokerage accounts and show you the value of everything - what I own, what I buy, the dividends that I receive on a monthly basis, and my overall investment mindset. My intention in sharing this information isn't to impress you. Rather, I want to educate you. Two years ago, I shared my $1 million dollar stock investment portfolio, which received over 163,000 views on YouTube. I’ve had a lot of people ask me for an investment update. Since filming that video in June of 2016, I've been able to grow my stock investment portfolio to over $3.5 million Canadian dollars. Are you ready to learn how I generate $8,000 per month passive income from stocks alone? ★☆★ VIEW THE BLOG POST: ★☆★ https://projectlifemastery.com/investment-portfolio/?utm_medium=social&utm_source=youtube&utm_campaign=blog-post-promo&utm_term=my-3point5-million-stock-investment-portfolio&utm_content=lc-youtube-description ★☆★ SUBSCRIBE TO ME ON YOUTUBE: ★☆★ Subscribe ► http://projectlifemastery.com/youtube ★☆★ FOLLOW ME BELOW: ★☆★ Blog ► http://www.projectlifemastery.com/?utm_medium=social&utm_source=youtube&utm_campaign=homepage-promo&utm_term=my-3point5-million-stock-investment-portfolio&utm_content=lc-youtube-description Twitter ► http://www.projectlifemastery.com/twitter Twitter ► http://www.twitter.com/stefanjames23 Facebook ► http://www.projectlifemastery.com/facebook Facebook ► http://www.facebook.com/stefanjames23 Instagram ► http://projectlifemastery.com/instagram Instagram ► http://www.instagram.com/stefanjames23 Snapchat ► http://projectlifemastery.com/snapchat Periscope ► http://projectlifemastery.com/periscope iTunes Podcast ► http://www.projectlifemastery.com/itunes ★☆★ ABOUT PROJECT LIFE MASTERY: ★☆★ The Project Life Mastery YouTube channel is the place to be for motivational, inspiring, educational, and uplifting self improvement videos. You can also follow for videos about online business, Amazon, and making money online! ★☆★ MY PRODUCTS & COURSES: ★☆★ Life Mastery Accelerator ► https://projectlifemastery.com/lifemasteryacceleratorcourse/?utm_term=my-3point5-million-stock-investment-portfolio Online Business Mastery Accelerator ► https://projectlifemastery.com/onlinebusinessmasteryacceleratorcourse/?utm_term=my-3point5-million-stock-investment-portfolio Morning Ritual Mastery ► https://projectlifemastery.com/morningritualmasterycourse/?utm_term=my-3point5-million-stock-investment-portfolio Affiliate Marketing Mastery ► https://projectlifemastery.com/affiliatemarketingmasterycourse/?utm_term=my-3point5-million-stock-investment-portfolio Kindle Money Mastery ► https://projectlifemastery.com/kmoneymasterycourse/?utm_term=my-3point5-million-stock-investment-portfolio 24 Hour Book Program ► https://projectlifemastery.com/24hourbookcourse/?utm_term=my-3point5-million-stock-investment-portfolio Kindle Optimizer ► https://projectlifemastery.com/koptimizercourse/?utm_term=my-3point5-million-stock-investment-portfolio ★☆★ MERCHANDISE: ★☆★ Mastery Apparel ► http://www.masteryapparel.com ★☆★ RECOMMENDED RESOURCES: ★☆★ https://projectlifemastery.com/resources/?utm_medium=social&utm_source=youtube&utm_campaign=plm-resources-page-promo&utm_term=my-3point5-million-stock-investment-portfolio&utm_content=lc-youtube-description If you found this video valuable, give it a like. If you know someone who needs to see it, share it. Leave a comment below with your thoughts. Add it to a playlist if you want to watch it later.
Views: 523703 Project Life Mastery
How to make Passive Income: Why I make $6470/month
Here's exactly how I make $6470 per month….or $215 per day…in passive income. I'll also share some great ways to make money on the side and why it's so much better to have your money working for YOU, than YOU working for money. Feel free to add me on Snapchat and Instagram: GPStephan How I make $6470 per month: Owning five rental properties - $4650/month Paying down mortgages - $1600/month in equity Index Fund VFIAX - $200/month Ally Bank Savings Account - $20/month Note: The rental properties aren’t 100% passive..it still requires some time accounting income and expenses… but seriously, I have everyone on staff to handle things as they come up. Maybe one hour of work per month, sometimes two. I essentially keep my spending at the level I make from the rental properties so that everything else I earn from real estate can be re-invested to make more money. That way I can ramp up my investments and keep the portfolio growing. Some other great ways of earning passive income include: Investing in Real Estate - Rental Properties Investing in the stock market - I'm a fan of Vanguard Index Funds Owning intellectual property such as ebooks, websites, online marketing...and maybe even YouTube ;) Amazon FBA, Affiliate Marketing, Drop Shipping can be good choices. Through semi-absentee owned businesses such as Laundromats, Self Storage Centers, Car Washes, etc. Owning your own business and hiring out people to manage the day-to-day operations Peer to Peer lending - www.Prosper.com, www.LendingClub.com, etc. If you’ve actually read this far, I hope you appreciate the transparency - I’m doing these videos as an example of what’s possible and to plant the seed why passive income and investing is absolutely important. Thanks again for watching! Feel free to comment below, let me know your thoughts, questions, anything… For business or one-on-one real estate investing/real estate agent consulting inquiries, you can reach me at [email protected] Suggested reading: The Millionaire Real Estate Agent: http://goo.gl/TPTSVC Your money or your life: https://goo.gl/fmlaJR The Millionaire Real Estate Investor: https://goo.gl/sV9xtl How to Win Friends and Influence People: https://goo.gl/1f3Meq Think and grow rich: https://goo.gl/SSKlyu Awaken the giant within: https://goo.gl/niIAEI The Book on Rental Property Investing: https://goo.gl/qtJqFq Favorite Credit Cards: Chase Sapphire Reserve - https://goo.gl/sT68EC American Express Platinum - https://goo.gl/C9n4e3
Views: 645517 Graham Stephan
Over $500 of PASSIVE INCOME In One Month!? | June 2017 | Dividend Investing, Passive Income
In this video I discuss how I made just over $500 in passive income in the month of June. I did this by having approximately $50k of capital invested in my investment accounts, as well as a little help from my YouTube income. Favorite Investing Books: Warren's Favorite Book, The Intelligent Investor - http://amzn.to/2vwgs23 My Favorite Leadership Book - http://amzn.to/2w2qklI My Favorite investing book, Think and Grow Rich - http://amzn.to/2fE8LkM Jim Cramer's Get Rich Carefully - http://amzn.to/2fESZ9d Rich Dad Poor Dad - http://amzn.to/2uBK3Z4 Investing For Dummies - http://amzn.to/2vB0fXS
Views: 24315 My Dividend Journey
Residual Income | Managerial Accounting | CMA Exam | Ch 11 P 3
Residual income, common fixed cost, Return on investment, ROI, segment margin, traceable fixed cost, decentralization, cost center, profit center, investment center,Present value of single amount, present value of annuity, ordinary annuity, annuity due, future value of annuity, future value of annuity, return on investment, net present value, NPV, internal rate of return, IRR, payback period, cost of capital, capital budgeting, simple rate of return, Ratio analysis, book value per share, return on stockholders equity, return on equity, payout ratio, retention ratio, financial statement analysis, profitability ratio, long term solvency ratio,
Equity Investments, Part 2: Net Income and Dividends
In this lesson, you'll learn how to reflect Net Income and Dividends from Equity Investments - also known as Associate Companies or Investments in Equity Interests or Partially Owned Subsidiaries, among other names. By http://breakingintowallstreet.com/ "Financial Modeling Training And Career Resources For Aspiring Investment Bankers" Once again, we'll use Liberty Media's acquisition of 27% of Charter Communications for the case study here. According to accounting rules (under both US GAAP and IFRS), when a parent company owns between 20% and 50% of another company and exerts "significant influence" (among other rules), it is required to apply the "Equity Method of Accounting for Investments." This means that the ownership in this other company is recorded as an Asset on the Balance Sheet, and that: 1. On the Income Statement, the parent company (Liberty Media) must ADD its percent ownership * Charter Communication's Net Income at the bottom. 2. On the Cash Flow Statement, the parent company then SUBTRACTS that portion of the Net Income... because it's non-cash. Why? Think of it like this: if you buy stock in a company and the company earns Net Income, do you physically receive that Net Income in cash? No! You only get cash if the company chooses to issue some of that Net Income in the form of Dividends... and it's exactly the same here. If the other company has recorded a Net Loss, then you'd just record % Ownership * Net Loss on the Income Statement, making Net Income at the bottom lower... and then add back that number on the CFS. 3. Then, you ADD the parent company's portion of dividends received from the other, partially owned company. Why? Because the parent company actually DOES receive those dividends in cash, so they SHOULD increase its cash balance. So you record Other Company's Dividends Issued * % Ownership as an addition on the Cash Flow Statement. As a result of all this, cash at the bottom of the CFS increases by the portion of dividends the parent company receives from the other company. 4. Finally, on the Balance Sheet: Here, you just ADD the portion of Net Income from the other company, and SUBTRACT the portion of Dividends to the Equity Investment line item. Example: You own 30% of another company. The Investments in Equity Interests line item is $1,000 currently. The other company records $100 in Net Income and issues $20 in dividends. Therefore, Investments in Equity Interests increases by $100 * 30%, or $30, and decreases by $20 * 30%, or $6, so overall it goes up by $24. If you had a Net Loss from the other company, that would cause this line item to decrease instead. This line item is sort of like a "mini-Shareholders' Equity" but for 20% to 50%-owned companies. There's probably an official accounting explanation somewhere, but that's how I think of this concept. Up Next In Part 3 of this series, we'll walk through what happens when Liberty Media increases its ownership in Charter. And then in Part 4, we'll walk through what happens when Liberty Media sells its ownership in Charter and no longer owns any stake in the company.
How Do REITs Work?
REITs, or real estate investment trusts, were created by Congress in 1960 to give all individuals the opportunity to benefit from investing in income-producing real estate. REITs allow anyone to own or finance properties the same way they invest in other industries, through the purchase of stock. In the same way shareholders benefit by owning stocks in other corporations, the stockholders of a REIT earn a share of the income produced through real estate investment, without actually having to go out and buy or finance property. This video provides some insight into what REITs are and how they work. The REIT industry has a diverse profile, which offers many benefits. REITs often are classified in one of two categories: Equity REITs or Mortgage REITs. Equity REITs own a wide range of property types including offices, shopping centers, hotels, apartments and much more. Equity REITs derive most of their revenue from rent on those properties. Mortgage REITs may finance both residential and commercial properties. Mortgage REITs get most of their revenue from interest earned on their investments in mortgages or mortgage backed securities. In addition, REITs may be publicly registered with the SEC and have their shares listed and traded on major stock exchanges, or they may be publicly registered with the SEC but not have their shares listed or traded on major stock exchanges, or they may be private companies (not registered with the SEC and not having their shares listed or traded on a stock exchange. Regardless of the type, REITs operate under a specific set of rules established by Congress. A REIT is an entity that: • is modeled after mutual funds • is treated by the Internal Revenue Code as a corporation • must be widely held by shareholders • must primarily own or finance real estate, and • must own its real estate with a longterm investment horizon. The IRS implements the REIT rules and oversees what qualifies as a REIT. The Internal Revenue Code requires a REIT to adhere to the following essential rules: at least 75 percent of the corporation's income must be earned from real estate as rent, real estate interest or from the sales of real estate assets; at least 75 percent of the corporation's assets must be real estate assets; and, at least 95 percent of income must be passive. REITs are required to distribute at least 90 percent of taxable income annually to shareholders as taxable dividends. In other words, a REIT cannot retain its earnings. Like a mutual fund, a REIT receives a dividends-paid deduction so no tax is paid at the entity level if 100 percent of income is distributed. REIT shareholders pay taxes on dividends at ordinary rates versus the lower qualified rate. Over time, REITs and the rules and regulations that govern them have evolved to meet the changing needs of the real estate industry and the broader economy. But throughout that process, REITs have remained true to the mission laid out by Congress in 1960: to make the benefits of income-producing real estate accessible to anyone and everyone. And that's still how they work today. By Mitch Irzinski
Views: 1077328 Nareit1
Realty Income Stock: Monthly Dividends + Safety Analysis
In this video, we’re going to be performing a deep dive on Realty Income’s dividend safety. Realty Income is a well-known dividend stock because of its compelling track record of #dividend growth. With 27 years of consecutive dividend increases, Realty Income is a member of the Dividend Aristocrats Index, a group of elite dividend stocks with more than 25 years of consecutive dividend increases. You can download our free list of Dividend Aristocrats here: https://www.suredividend.com/dividend-aristocrats-list/ Looking ahead, #investors interested in #investing in Realty Income will likely want to know the safety of future dividend payments. For the remainder of this video, we will discuss the trust’s current dividend safety from four perspectives: 1. it’s dividend safety in the context of its current earnings 2. its dividend safety in the context of its current free cash flow 3. its dividend safety in the context of its recession performance 4. its dividend safety in the context of its current debt load Realty Income’s Dividend Safety Relative to Adjusted Funds-From-Operation-Per-Share When Realty Income announced its fourth quarter financial results on February 20th, the trust reported that it generated adjusted funds-from-operation-per-share of $3.19 in 2018. For context, Realty Income paid $2.64 of common share dividends during the same time period for a dividend payout ratio of 83%. REITs with very high payout ratios are not uncommon because they are required to pay out at least 90% of income in dividends. After accounting for this, Realty Income’s dividend appears safe for the foreseeable future. Realty Income’s Dividend Safety Relative to Free Cash Flow Many analysts believe that comparing a company’s dividend payments to its free cash flow is a better method for assessing dividend safety. Accordingly, we will now compare Realty Income’s current dividend payment to its free cash flow. In 2018, Realty Income generated $941 million of cash from operating activities and spent $14 million on capital expenditures for free cash flow of $927 million. The trust distributed $762 million of common share dividends during the same time period for a free cash flow dividend payout ratio of 82%. Using free cash flow, our conclusion is the same as when we used adjusted funds-from-operations to measure Realty Income’s dividend safety. The trust’s dividend appears safe for the foreseeable future. Realty Income’s Dividend Safety Relative to Recession Performance Companies do not cut their dividends in the good times. Instead, dividends are reduced when companies experience financial difficulties. Accordingly, this section will analyze Realty Income current dividend safety in the context of the company’s historical recession performance. We believe that the best way to measure a company’s recession resiliency is by measuring its earnings-per-share performance during the financial crisis that occurred between 2007 and 2009. Realty Income’s performance during this time period is shown here: • 2007 adjusted funds-from-operations-per-share: $1.89 • 2008 adjusted funds-from-operations-per-share: $1.83 • 2009 adjusted funds-from-operations-per-share: $1.86 • 2010 adjusted funds-from-operations-per-share: $1.86 • 2011 adjusted funds-from-operations-per-share: $2.01 • 2012 adjusted funds-from-operations-per-share: $1.74 Realty Income experienced just a 3% decline in adjusted funds-from-operations-oer-share from 2007 to 2008, before rebounding to growth in 2009. Not many companies or REITs had similar results during this time. More importantly, the trust’s adjusted funds-from-operations-per-share continued to cover its dividend and Realty Income continued its multi-decade streak of consecutive dividend increases. Accordingly, we have no concerns about the Realty Income’s ability to pay rising dividends during future economic downturns. Realty Income’s Dividend Safety Relative to Its Current Debt Load The last angle that we will use to assess Realty Income’s current dividend safety is by looking at the trust’s current debt level. More specifically, we will see how much the trust’s weighted average interest rate will need to increase before the trust’s free cash flow will no longer cover its dividend payment. In 2018, Realty Income generated $266 million of interest expense and had $6.5 billion of debt outstanding for a weighted average interest rate of 4.1%. The following image shows how changes to Realty Income’s weighted average interest rate would impact the company’s dividend coverage, as measured by free cash flow. As the image shows, Realty Income’s weighted average interest rate would have to rise above the 7.5% level before its dividend would no longer be covered by free cash flow. While we generally prefer companies to have a larger margin of safety for this metric, we believe that Realty Income’s debt level is unlikely to impact the safety of its dividend moving forward.
Views: 456 Sure Dividend
🙅Why We Quit Investment Banking ($100,000+ Salary)
Free Training To A Brand New High-End Career (limited time only 2018) https://www.besthighendcareer.com/webinar Learn about what investment bankers do: https://youtu.be/MbMh6KRLz9U Check out their podcast: https://breakingintostartups.com/ https://Facebook.com/EngineeredTruth https://Twitter.com/EngineeredTruth https://Instagram.com/EngineeredTruth
Investment Interest Deduction  Limitation | Schedule A | Itemized Deduction | Income Tax course
Net investment income, which serves as the ceiling on the deductibility of investment interest, is the excess of investment income over investment expenses. Investment income includes gross income from interest, annuities, and royalties not derived in the ordinary course of a trade or business.35 However, investment income does not include any income taken into account when calculating income or loss from a passive activity. Investment expenses are those deductible expenses directly connected with the production of investment income, such as property taxes on investment holdings, brokerage charges, and investment counsel fees. Investment expenses do not include interest expense. My website: https://farhatlectures.com/ Facebook page: https://www.facebook.com/accountinglectures LinkedIn: https://goo.gl/Pp2ter Twitter: https://twitter.com/farhatlectures Email Contact: [email protected]
Investment and consumption | GDP: Measuring national income | Macroeconomics | Khan Academy
Difference between every day and economic notions of investment and consumption Watch the next lesson: https://www.khanacademy.org/economics-finance-domain/macroeconomics/gdp-topic/GDP-components-tutorial/v/income-and-expenditure-views-of-gdp?utm_source=YT&utm_medium=Desc&utm_campaign=macroeconomics Missed the previous lesson? https://www.khanacademy.org/economics-finance-domain/macroeconomics/gdp-topic/circular-econ-gdp-tutorial/v/more-on-final-and-intermediate-gdp-contributions?utm_source=YT&utm_medium=Desc&utm_campaign=macroeconomics Macroeconomics on Khan Academy: Topics covered in a traditional college level introductory macroeconomics course About Khan Academy: Khan Academy offers practice exercises, instructional videos, and a personalized learning dashboard that empower learners to study at their own pace in and outside of the classroom. We tackle math, science, computer programming, history, art history, economics, and more. Our math missions guide learners from kindergarten to calculus using state-of-the-art, adaptive technology that identifies strengths and learning gaps. We've also partnered with institutions like NASA, The Museum of Modern Art, The California Academy of Sciences, and MIT to offer specialized content. For free. For everyone. Forever. #YouCanLearnAnything Subscribe to Khan Academy's Macroeconomics channel: https://www.youtube.com/channel/UCBytY7pnP0GAHB3C8vDeXvg Subscribe to Khan Academy: https://www.youtube.com/subscription_center?add_user=khanacademy
Views: 314595 Khan Academy
Using a Balance Sheet to Analyze a Company
Balance sheets are one of the 3 financial statements that we use to measure the value of a company. A balance sheet gives the value of all of the assets and liabilities in a company, and shows the difference between the two as equity. http://bit.ly/1K9srFX To sign-up for my Transformational Investing Webinar, visit the link above. Think you have enough money saved for retirement? Learn more: http://bit.ly/1ONX2I1 Don't forget to subscribe to my channel here: http://ow.ly/RNAnK Looking to master investing? Attend one of my FREE 3-Day Transformational Investing Workshops. Apply here http://bit.ly/r1workshop _____________ For more great Rule #1 content and training: Podcast: http://bit.ly/1S9IyGw Blog: http://bit.ly/1PiELnA Facebook: https://www.facebook.com/rule1investing Instagram: https://instagram.com/ruleoneinvesting Twitter: https://twitter.com/Rule1_Investing Google+: +PhilTownRule1Investing Pinterest: https://www.pinterest.com/rule1investing/ analysis of balance sheet, reading balance sheet, how to read a company balance sheet,
Return on Investment (ROI) and Residual Income (RI) - ACCA Performance Management (PM)
Return on Investment (ROI) and Residual Income (RI) - Divisional performance measurement - ACCA Performance Management (PM) *** Complete list of free ACCA lectures is available on OpenTuition.com https://opentuition.com/acca/pm/ *** Free lectures for the ACCA Performance Management (PM) Exam To benefit from this lecture, visit opentuition.com/acca to download the notes used in the lecture and access ALL free resources: ACCA lectures, tests and Ask the ACCA Tutor Forums Please go to opentuition to post questions to ACCA Tutor, we do not provide support on youtube.
Views: 2870 OpenTuition
Managerial Accounting 11.3:  Comparing Segmented Income for Investment Centers
This video describes how to use segmented income statements to evaluate investment centers.
Views: 869 KurtHeisinger
Residual Income
In this video we discuss residual income, calculating residual income, and why it is an important metric for managers. We also discuss return on investment and why residual income is more helpful for managers
Views: 6407 Kristin Ingram
Net Investment Income Tax Webcast 2014 | Feeley & Driscoll, P.C.
From the Boston accounting firm of Feeley & Driscoll: http://www.fdcpa.com/ This 18 minute webcast from the Boston accounting firm of Feeley & Driscoll, P.C. reviews the current rules that apply to the Net Investment Income Tax. Please contact our Boston accounting and consulting firm with any questions at 888-875-9770 or on the web at www.fdcpa.com. Disclosure: Under recently promulgated Internal Revenue Service rules of practice, only written tax opinions meeting very detailed requirements may be relied upon by taxpayers for the purpose of avoiding tax-related penalties. To ensure compliance with these IRS requirements, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.
Views: 587 Feeley Driscoll
Variable Income Securities 2 (Investment Account)
Investment Accounts Class 5
Views: 1188 Gagan Kapoor
Best Dividend Stocks UK: Income Portfolio (2019)
UK companies are some of the best dividend payers in the world! In this video we’re going to show you FIVE of the best UK dividends stocks. Andy personally holds these shares, so we genuinely expect them to continue to pay excellent dividends WAY into the future. We LOVE dividends as they’re more predictable than capital growth, and build enough and you can actually live on them! Say goodbye to work. Let’s check it out... Subscribe to Money Unshackled Here: https://www.youtube.com/c/MoneyUnshackled?sub_confirmation=1 Money Unshackled on Social Media: https://www.facebook.com/moneyunshackled https://www.instagram.com/moneyunshackled https://twitter.com/unshackledmoney Music: "Shine" by Declan DP http://bit.ly/2HT70xF Attribution 3.0 Unported https://creativecommons.org/licenses/... Music promoted by Audio Library https://youtu.be/PDuXGmE8BNg
Views: 4718 Money Unshackled
The Difference between Active and Passive Income
ZACH DE GREGORIO, CPA www.WolvesAndFinance.com I thought I would make a video on active income and passive income. And I thought this was especially relevant, because I have been making several videos about how “Focus” can be an effective business strategy. I have been making these videos during an interesting time, because the most common business advice right now is “Diversify your income.” You will hear this phrase from all kinds of business gurus. How can I be making videos about focus, when everyone else is telling you to diversify your income. The reason for this contradiction has to do with the difference between active and passive income. So it is important that you understand the difference. Let us start by talking about the definitions of active and passive income. Active income means transactions based on effort. Passive income means transactions that require little or no effort. These are very general definitions. If you are dealing with taxes and the IRS, they have very specific definitions for active and passive income. But I am more interested in a general definition from a strategic sense of the difference between active and passive income. Let us look at some examples. Active income would be things like salaries, billable hours, and service contracts. Here you are doing actual work, and billing for that work. Passive income would be things like royalties, rent collected, online revenue, investment income. These are things where you could do nothing and have money drop into your bank account. When you present these two options to most people, they tend to get excited about passive income. Why would someone do all the work of active income, when you could do nothing and have money drop into your bank account. Passive income sounds very attractive. But of course there is a catch. Passive income comes with a lot of risk that active income does not have. I compare the differences between active and passive income. The common thread here is that there is a lot of risk with passive income that is not there with active income. So it makes sense to have two different strategic approaches for active income and passive income. For active income, it makes a lot of sense to focus, because you experience an opportunity cost when you start to split your focus. For passive income, it makes a lot of sense to diversify to mitigate your risk. I actually made a video on diversification, you can search for it on YouTube. A good example of this is when you are investing in the stock market. It is a really good idea to diversify because you do not have control over the outcome of those income streams. Neither Zach De Gregorio or Wolves and Finance Inc. shall be liable for any damages related to information in this video. It is recommended you contact a CPA in your area for business advice.
Views: 889 WolvesAndFinance
Special Rules: CCPC's Aggregate Investment Income
Note the following updates: 1. At 6:30 it should say "30-2/3%" not "33-2/3%". 2. At 9:38 it should say "38-1/3%" not "30-1/3%"
Views: 203 Ronald Wong
10.3 ROI and Residual Income
ROI and Residual Income
Views: 15790 Dee Amaradasa
Treatment of Accrued Income Profit & Loss Account | Final Accounts | CA CPT | CS & CMA | Class 11
Treatment of Accrued Income Profit & Loss Account, Learn for Free Final Accounts, We have covered Introduction to Trading A/c, Profit & Loss Account, Balance Sheet and Manufacturing Accounts. For Details Visit http://www.meraskill.com/ca-cpt/accounts/final-account WhatsApp Now: 8692900017 http://www.meraskill.com/ Our other chapters in this series Accounts by Sheela Madam http://bit.ly/AcctsIntro http://bit.ly/AcctJournaltoCB http://bit.ly/CR_ROE http://bit.ly/BankRecoS http://bit.ly/MSInventory http://bit.ly/MSDep http://bit.ly/MSFinalAc http://bit.ly/MSConsignment http://bit.ly/MSJointV http://bit.ly/MSBillsOfExchg http://bit.ly/MSSalesReturn http://bit.ly/MSPartnership1 http://bit.ly/MSPartnership2 http://bit.ly/MSCompanyActs1 http://bit.ly/MSCompanyActs2 Law by Bharat Sir http://bit.ly/MSNatureofContract http://bit.ly/MSConsideration http://bit.ly/MSEssentialElements http://bit.ly/MSPerformanceOfContract http://bit.ly/MSBreachOfContract http://bit.ly/MSContingent_Quasi http://bit.ly/MSFormationContractOfSale http://bit.ly/MSCondition_Wattanties http://bit.ly/MSTransferOfOwnership http://bit.ly/MSUnpaidSeller http://bit.ly/MSNatureOfPartnership http://bit.ly/MSRelationshipOfPartners \http://bit.ly/MSRegistration_Dissolution Micro by Bharat Sir http://bit.ly/MSIntroMicroEconomics http://bit.ly/MSDemand http://bit.ly/MSTheoryofCB http://bit.ly/MSSupply http://bit.ly/MSTheoryOfProd http://bit.ly/MSTheoryOfCost http://bit.ly/MSMarket http://bit.ly/MSPriceDetermination Macro by Jaya Madam http://bit.ly/MSNatureOfIndianEconomy http://bit.ly/MSRoleOfDiffSectors http://bit.ly/MSNationalIncome_Tax http://bit.ly/MSPopulation_Poverty_Unemployment http://bit.ly/MSInfrastuctureChallnges http://bit.ly/MSBudget_Money_Banking http://bit.ly/MSEconomicsReforms Maths by Anand Sir http://bit.ly/MSRatio_Propr http://bit.ly/MSIndices_Log http://bit.ly/MSEquations http://bit.ly/MSInequalities http://bit.ly/MSInterest http://bit.ly/MSPermutaion_Combination http://bit.ly/MSAP_GP http://bit.ly/MSSets_Function http://bit.ly/MSLimits http://bit.ly/MSDifferentiation http://bit.ly/MSIntegration
Views: 10565 Mera Skill
Qualified Dividend Income | Alternative Tax Capital Gain | Tax Cuts and Jobs Act | Income Tax Course
Dividends paid by domestic and certain foreign corporations are eligible to be taxed at the 0%/15%/20% long-term capital gain rates if they are qualified dividend income (QDI) Code § 1 contains the rules that enable the net capital gain to be taxed at special rates (0, 15, 20, 25, and 28 percent). This calculation is referred to as the alternative tax on net capital gain.27 The alternative tax applies only if taxable income includes some long-term capital gain (there is net capital gain) and/or qualified dividend income (QDI). Taxable income includes all of the net capital gain and/or QDI unless taxable income is less than the net capital gain and/or QDI. In addition, the net capital gain and/or QDI is taxed last, after other taxable income (including any short-term capital gain). My website: https://farhatlectures.com/ Facebook page: https://www.facebook.com/accountinglectures LinkedIn: https://goo.gl/Pp2ter Twitter: https://twitter.com/farhatlectures Email Contact: [email protected]
Fixed Income Securities  (Investment Account)
Investment Accounts Class 3
Views: 1833 Gagan Kapoor
Taxation of Dividend Income 2014
Business Career College is a national financial services education provider. See our insurance, financial planning and continuing education courses, including self-paced and instructor led options, at https://www.businesscareercollege.com For great industry articles, follow on Twitter (https://twitter.com/JasonWattBCC) or like on Facebook (https://www.facebook.com/BusinessCareerCollege/).
Views: 17584 BCC Education
Tax Strategies For High Income Individuals
For more information on our WealthVision Financial Plan check out our info page here; http://moneyevolution.com/wealthvision/ For access to the 7 Core Elements of Retirement Planning Video Series and Action Guide Click here. http://moneyevolution.com/7-core-elements-yt/ Do you have money saved for retirement in a non-retirement account? Make too much money to contribute to a Roth IRA. Are you getting hit with the 3.8% Medicare surtax on investment income? In this episode I discuss strategies to potentially shift more of your investment assets to tax advantaged retirement accounts that could save you money in taxes. Even if you don't qualify for a Roth, or already think you're maxing out all of your retirement plans, you may still have options! After watching this video Check out our comprehensive financial plan to learn how we can help you address the 7 core elements of retirement planning. http://moneyevolution.com/wealthvision/ Blog http://moneyevolution.com/2018/04/27/tax-strategies-for-high-income-individuals/
Views: 8454 Money Evolution
Stock Investment Equity Method - Net Income
Stock Investment Equity Method - Net Income
Views: 504 mattfishable
ACCA F5 Divisional performance measurement - Return on Investment (ROI), Residual Income (RI)
ACCA F5 Divisional performance measurement - Return on Investment (ROI), Residual Income (RI) Free lectures for the ACCA F5 Performance Management Exams
Views: 12268 OpenTuition
Components of GDP | GDP: Measuring national income | Macroeconomics | Khan Academy
Thinking about how different types of expenditures would be accounted for in GDP Watch the next lesson: https://www.khanacademy.org/economics-finance-domain/macroeconomics/gdp-topic/GDP-components-tutorial/v/examples-of-accounting-for-gdp?utm_source=YT&utm_medium=Desc&utm_campaign=macroeconomics Missed the previous lesson? https://www.khanacademy.org/economics-finance-domain/macroeconomics/gdp-topic/GDP-components-tutorial/v/income-and-expenditure-views-of-gdp?utm_source=YT&utm_medium=Desc&utm_campaign=macroeconomics Macroeconomics on Khan Academy: Topics covered in a traditional college level introductory macroeconomics course About Khan Academy: Khan Academy offers practice exercises, instructional videos, and a personalized learning dashboard that empower learners to study at their own pace in and outside of the classroom. We tackle math, science, computer programming, history, art history, economics, and more. Our math missions guide learners from kindergarten to calculus using state-of-the-art, adaptive technology that identifies strengths and learning gaps. We've also partnered with institutions like NASA, The Museum of Modern Art, The California Academy of Sciences, and MIT to offer specialized content. For free. For everyone. Forever. #YouCanLearnAnything Subscribe to Khan Academy's Macroeconomics channel: https://www.youtube.com/channel/UCBytY7pnP0GAHB3C8vDeXvg Subscribe to Khan Academy: https://www.youtube.com/subscription_center?add_user=khanacademy
Views: 344369 Khan Academy
What is Asset? Expense? Capital? Liability? Income/revenue/gain?????
Hello friends my name is Digesh soni, In this video I will explain what is Asset, capital, liability, expense / losses, income/revenue/gain & explain the difference between income , revenue ,gain and also difference between expense, losses #asset #liability #expense Link for the pdf & notes of this lecture: Links for all the playlist Playlist of all classes chapter wise in hindi Class 11th accounts lectures in hindi chapter wise https://m.youtube.com/playlist?list=PLUsUBXYVOqdCyPUEqE9TN3SzIkiO_gJDJ Class 12th accounts lectures in hindi chapter wise https://m.youtube.com/playlist?list=PLUsUBXYVOqdATlcwk5xxuL9MTNAL9rYYx Class 11th Business studies lectures in hindi chapter wise https://m.youtube.com/playlist?list=PLUsUBXYVOqdDSZWPBpHY78okveJI4Bhrx All Basic terms of accounting https://m.youtube.com/playlist?list=PLUsUBXYVOqdAC3VKvwXWJr6X3oMZtbm-c class 10th maths from ncert book/cbse in hindi chapter wise with solutions https://m.youtube.com/playlist?list=PLUsUBXYVOqdDs10r2RYPgYEfMYHZBCj-e Learn all the general entries in 5 minutes: https://youtu.be/bRxRM6a12sA What is Asset? Expense? Capital? Liability? Income?????: https://youtu.be/S1iBPIR6umY You can contact with me on: Facebook page : https://www.facebook.com/Digeshshala.digeshsoni/?view_public_for=367201753757403 Whatsapp group : https://chat.whatsapp.com/0gSogGmkWk2AbJpP0bnpGn Telegram group : https://t.me/joinchat/Jwr_IA7tbNG44-mdg7pvfw Facebook profile : https://m.facebook.com/Digesh.soni.31 instagram : https://www.instagram.com/digesh.soni/ twitter : https://twitter.com/soni_digesh
Views: 275077 DIGESHSHALA
National Income Accounting- part 5 | Circular flow ( 2 sector)with Savings and Investment
This video explains circular flow of income in a two sector model with saving and investment. Detailed explanation of leakage and injection is given with appropriate example. previous video - circular flow of income - 2 sector model ( link - https://youtu.be/mYw1KPiXXuQ ) Next video - Circular flow of income - 3 & 4 Sector model (link - https://youtu.be/6N1DTpNYI5Y )
Views: 531 Economics4Students
Depletion Accounting For Liquidating Dividend Greater Than Accumulated Net Income
Accounting for a liquidating dividend based on the depletion of natural resources, Example: Corp-A is a minning company which owns one major asset (minerals mine) and does not expect to purchase additional property, it may gradually distribute to stockholders their capital investment by paying liquidating dividends which are dividends greater than the amount of accumulated net income, must distinguish between dividends that are a return of capital and those that are not, because the dividend is a return of the investors capital contribution, the company is issuing a liquidating dividend since the mine is nearly depleted of its minerals and investors capital investment is being returned, debit APIC (additional paid in capital) for the portion related to original investment (return of capital investment), detailed accounting and calculations by Allen Mursau
Views: 724 Allen Mursau
Introduction to bonds | Stocks and bonds | Finance & Capital Markets | Khan Academy
What it means to buy a bond. Created by Sal Khan. Watch the next lesson: https://www.khanacademy.org/economics-finance-domain/core-finance/stock-and-bonds/bonds-tutorial/v/introduction-to-the-yield-curve?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets Missed the previous lesson? Watch here: https://www.khanacademy.org/economics-finance-domain/core-finance/stock-and-bonds/bonds-tutorial/v/corporate-debt-versus-traditional-mortgages?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets Finance and capital markets on Khan Academy: Both corporations and governments can borrow money by selling bonds. This tutorial explains how this works and how bond prices relate to interest rates. In general, understanding this not only helps you with your own investing, but gives you a lens on the entire global economy. About Khan Academy: Khan Academy offers practice exercises, instructional videos, and a personalized learning dashboard that empower learners to study at their own pace in and outside of the classroom. We tackle math, science, computer programming, history, art history, economics, and more. Our math missions guide learners from kindergarten to calculus using state-of-the-art, adaptive technology that identifies strengths and learning gaps. We've also partnered with institutions like NASA, The Museum of Modern Art, The California Academy of Sciences, and MIT to offer specialized content. For free. For everyone. Forever. #YouCanLearnAnything Subscribe to Khan Academy’s Finance and Capital Markets channel: https://www.youtube.com/channel/UCQ1Rt02HirUvBK2D2-ZO_2g?sub_confirmation=1 Subscribe to Khan Academy: https://www.youtube.com/subscription_center?add_user=khanacademy
Views: 538613 Khan Academy
Patent Write-off and Investment Income
A Q1 LC Accounting adjustment
Views: 427 Lee Healy
Medicare Investment Income Tax
Professor Michael Vinson of Golden Gate University discusses the effects of the Medicare Investment Income Tax.
Views: 1836 GoldenGateUniversity
Earnings and Profit E & P Taxable Dividend | Corporate Income Tax | CPA REG | Ch 19 P 1
earnings and profits, accumulated earnings and profits, cash dividend, stiock dividend, contructive dividend, dividend distribution, profit distribution, return of capital, stock basis, corporate basis, schedule M-1, adjustments, distribution, cpa exam
CCH® Axcess™/ ProSystem fx®/ Global fx Tax: Net Investment Income from Passthrough Entities
​This video explains how net investment income from passthrough entities is calculated and can be adjusted on Form 8960, Lines 4 and 5 in a 1040 return using CCH Axcess™ Tax, CCH® Global fx Tax, and CCH® ProSystem fx® Tax.

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