be+accumulated
1accumulated earnings tax — n: a tax levied on the taxable income of a corporation that is accumulated by the corporation rather than distributed to shareholders and that is not retained for the reasonable needs of the business Merriam Webster’s Dictionary of Law. Merriam… …
2Accumulated cyclone energy — (ACE) is a measure used by the National Oceanic and Atmospheric Administration (NOAA) to express the activity of individual tropical cyclones and entire tropical cyclone seasons, particularly the Atlantic hurricane seasons. It uses an… …
3accumulated fund — ➔ fund1 * * * accumulated fund UK US noun [C] FINANCE ► an amount of money collected over a period of time, usually for a particular purpose or for paying expenses when they are greater than income: »The problem for government is that no… …
4accumulated amortization — UK US noun [U] ACCOUNTING ► the reduction in value of an intangible asset (= an asset that is not a physical thing) since it has been owned: » Accumulated amortization at December 31 on costs allocated to patents, trade names, and other… …
5accumulated — adj. 1. 1 brought together into a group or crowd the accumulated letters in my office Syn: assembled, collected, congregate, massed [WordNet 1.5] …
6accumulated benefit obligation — ( ABO) The actuarial present value of the pension benefits earned to date. Measurement of the accumulated benefit obligation uses the historical compensation rates for pay related benefit plans. The ABO must be disclosed in a footnote to the… …
7accumulated profit — ➔ profit1 * * * accumulated profit UK US noun [C or U] ACCOUNTING ► a part of the profit that a company has made but has not paid to shareholders …
8accumulated deficit — UK US noun [C, usually singular] (also accumulated loss) ACCOUNTING ► a loss that a company keeps in its accounts from one accounting period to the next and adds to a new loss or takes away from a profit : »The annual accounts show the company… …
9accumulated loss — UK US noun [C, usually singular] ACCOUNTING ► ACCUMULATED DEFICIT(Cf. ↑accumulated deficit) …
10accumulated value — UK US noun [C or U] FINANCE ► the value of an investment at a particular time, which includes all the amounts invested and the increase in its value and any interest it has earned: »A personal pension plan with an accumulated value of £8,000… …
