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A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

ASSOCIATED CREDIT :
is where a charitable ... is where a charitable or a not for profit entity (a university for example) may acknowledge the efforts of persons, other than the legal donor(s), who were instrumental in facilitating or providing for a gift by providing “soft” (or associated) credit for gifts. Associated credit allows the entity to acknowledge these efforts without compromising the entity’s legal obligation to record the gift according to IRS regulations. Associated credit is given for donor recognition purposes, allowing their names to be listed in publications such as the "Report to Contributors" and other donor recognition publications. For example an individual may write a corporate gift to a university, i.e. the individual would get the associated credit. Also known as SOFT CREDIT.

ALLOWANCE FOR NOTES RECEIVABLE LOSSES:
is an account maintai... is an account maintained at a level considered adequate to provide for probable losses. The provision is increased by amounts charged to earnings and reduced by net charge-offs. The level of allowance is based on management’s evaluation of the portfolio, which takes into account prevailing and anticipated business and economic conditions and the net realizable value of securities held.

accommodation party :
Individual or entity (u... Individual or entity (usually a parent firm) which guarantees a loan (or other liability) of another entity (usually a subsidiary), without receiving any compensation. Also called accommodation endorser

A&G:
Administrative & General. Administrative & General.

 

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