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Deferred Income
It is also known as unearned revenue, it refers to money received for goods or services not yet delivered. It’s recorded as a liability until the service is performed or the product is delivered, at which point it’s recognized as revenue.
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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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