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Earned Surplus
Another term for retained earnings the portion of net profits that is not distributed as dividends but kept within the company to reinvest or pay down debt. It accumulates over time and reflects how much profit has been reinvested into business growth.
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Excise Duty (Australia)
A tax levied on specific goods manufactured or produced in Australia, such as alcohol, tobacco, and fuel.
Employment Allowance
A UK relief allowing eligible employers to reduce their annual National Insurance liability by a set amount.
Estimated Tax Penalty
An IRS penalty applied when a US taxpayer underpays estimated taxes throughout the year.
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