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Depreciation
Depreciation is the gradual reduction in value of a fixed asset over time due to wear and tear or obsolescence. It’s recorded as an expense and helps match the cost of the asset to the revenue it helps generate. Common methods include straight-line and declining balance.
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Dormant Company Accounts
Simplified annual accounts UK companies must file with Companies House when they have had no significant financial transactions.
Dividend Allowance
The tax-free amount of dividend income UK taxpayers can receive each tax year before dividend tax applies.
DBA (Doing Business As)
A US registration allowing a business to operate under a name different from its legal entity name.
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