imputed interest, allocable, net assets, controlling interest, other income, grantor trust, unearned premium, interest expense, net income, quitclaimed, note receivable, net loss, net operating income, accrued interest, includible, notes receivable, undistributed profits, discontinued operation, capital assets, joint tenancy, common stock, note payable, notes payable, pro rata, affiliated companies, accounting change, unearned revenue, capital stock, subchapter s corporation, preferred shares, operating loss, derivative instrument, beneficial owner, current assets, funded debt, tax benefit, dividends payable, diluted, other assets, imputed, cost of goods sold, fixed assets, accounting principle, unearned income, accreted, capitalization rate, preferred stock, contribution margin, earnings per share, cash position, working capital, investment portfolio, loan servicing, current liabilities, current ratio, synthetic fuel, subsequent offering, surrender value, retained earnings, conversion ratio, inter vivos, stock split, conversus, accrued expenses, common shares, marketable securities, in principle, consist of, receivable, stock dividend, parent company, ordinary shares, equity capital, financial statement, total capitalization, fair value, taxable income, compre, cerebrovascular accident, load factor, standby commitment, subrogated, fixed charge, variable interest rate, treasury shares, golden star, limited liability, cumulative preferred, cost of sales, swedish krona, capital structure, net asset value, unearned interest, as follows, reverse split, par value, costa rican colon, subordinated, financial position, capital employed, cash basis, divested