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Depleted Cost
The value reduction of natural resources like minerals, oil, or timber as they are extracted and sold. It’s similar to depreciation but specific to depletable assets. Depletion expenses are recorded to reflect the diminishing supply and value over time.
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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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