Sale

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Sale

An agreement between a buyer and a seller on the price to be paid for a security, followed by delivery.

Sale

The act of relinquishing ownership of some asset in exchange for some monetary compensation. Sales may take any of several forms. In a cash sale, the seller receives cash or a cash equivalent immediately in exchange for the asset. In a credit sale, the seller surrenders ownership immediately in exchange for future payment, often with interest. An example of a sale is a simple transaction involving widgets. If the seller is willing to accept $2 per widget, and the buyer wishes to purchase 100 widgets, then the seller gives the buyer 100 widgets in exchange for $200. See also: Buy.

sale

  1. the purchase of a good or service by a buyer from a seller at a stated PRICE or, in some instances, through a BARTER or COUNTERTRADE arrangement.
  2. price reductions applied to individual items or across the board for a limited period of time by a seller, to increase sales of existing products (a sales period), to clear old stocks prior to selling new lines (an end of season sale), or to sell off the stock of a bankrupt business (a closing down sale).
  3. a specially convened gathering of sellers and buyers organized as a one-off event such as a jumble sale or on a regular basis such as a monthly AUCTION of second-hand cars.
References in periodicals archive ?
For the first time, it is possible, in an asset acquisition for example, that goodwill is deductible for tax purposes but not amortizable for financial accounting purposes," writes Giannini.
For Federal income tax purposes, the same concept is applied in a taxable asset acquisition under Sec.
If a covenant not to compete is part of an asset acquisition, information on this agreement (such as the type of arrangement and the maximum consideration) must be disclosed.
Prior to the recent promulgation of the overlap rule, when Acquiring was a member of a consolidated group that acquired the assets of a nonmember Target in a tax-free asset acquisition, the absorption of the Target losses was subject to a SRLY limit, computed with reference to Acquiring's contribution to consolidated taxable income.
212-1(k), asset acquisitions include title defenses.
Taxable asset acquisitions: One of the more significant differences between a taxable asset acquisition and a Sec.
This course has been developed for federal members of integrated procurement teams, commercial personnel dealing with EVM on government contracts and commercial contracting personnel dealing with commercial capital asset acquisitions who will be required to calculate and interpret the data used with EVM systems.
As a virtual auditor, the Oversight software identifies mismatches between capital project budgets and asset acquisitions, errors in depreciation calculations and recording, expenses that should be capitalized, capitalized items that should be treated as period expense and other noncompliant transactions.
With the additional equity from Wachovia Capital Partners, we are well positioned to develop our existing assets to their fullest potential and we are actively soliciting additional corporate and asset acquisitions and drilling opportunities," said Southern Bay Founder and President, Frank A.
Under a newly signed Agreement of Business Principles, asset acquisitions by Enterra will be contract operated and drilled by JMG if they are exploratory prospects, and contract operated and drilled by JED if they are development projects.