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Deferred Payment Sale
A sales agreement where the buyer receives goods now but pays in future installments. The revenue is often recognized at the point of sale, while the receivable is recorded. It allows buyers to manage cash flow while still acquiring assets.
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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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