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Pereira accounting

From Wiktionary, the free dictionary

English

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Etymology

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Named after a divorce case, Pereira v. Pereira (1909).

Noun

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Pereira accounting (uncountable)

  1. (US, accounting) One of two methods used in California community property law to determine the manner in which to divide the value of a business between separate property and community property.
    Coordinate term: Van Camp accounting

Further reading

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