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Demand Deposit
Funds held in a bank account that can be withdrawn at any time without advance notice typically checking accounts. These are highly liquid and classified as current assets on the balance sheet. Businesses rely on demand deposits for everyday operations.
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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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