A/R
A/R is the abbreviation for accounts receivable.
[Last reviewed in June of 2022 by the Wex Definitions Team]
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business organizations
accelerated depreciation
Depreciation is the reduced value of something over time. Accelerated depreciation is any loss of value where the business depreciates (i.e., accounts for the value loss of a fixed asset in tax filings) at a greater proportion of an asset’s expected lifetime value loss earlier in its life.
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accelerated filer
Accelerated filer is a class of reporting company which has shorter deadlines to file their periodic reports.
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acceleration clause
An acceleration clause is a term in a contract (typically a loan agreement) that requires a party to make all payments due under the contract if certain conditions occur. An acceleration clause is typic
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accredited investor
Under federal law, an accredited investor is a special kind of investor that due to certain special circumstances or qualities—as the ones indicated in Rule 501 of Regulation D—is allowed to purchase or be offered to purchase unregistered securities.
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accumulated earnings
Accumulated earnings represent a company’s net profit after having distributed dividends to the stockholders. It is often used in accounting to determine how much net profits a company has left after having paid dividends.
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address harvesting
Address harvesting is an automated system used to collect email addresses in bulk with the intent of sending Unsolicited Commercial Email (UCE), often referred to as spam. Address harvesting is performed without the knowledge or consent of the address owners.
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adverse interest
There are three main types of adverse interests.
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alter ego
Alter ego is a legal doctrine whereby the court finds that a corporation lacks a separate identity from an individual or corporate shareholder. The court applies this rule to ignore the corporate status of a group of stockholders, officers, and directors of a corporation with respect to their limited liability.
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annual meeting
Annual meeting refers to the shareholders' general meeting held yearly on the date or according to the formula by which such a meeting date will be fixed, as prescribed in the corporation's bylaws. The purpose of the annual meeting is for shareholders to elect the directors.