Disposal of Asset
Disposal of an asset refers to the removal of a fixed asset from a company’s records due to sale, scrapping, or obsolescence. The difference between the asset’s carrying amount and its sale proceeds results in a gain or loss. Proper accounting ensures accurate reporting of financial performance and asset management.
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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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