Pension expense signals an employer's annual cost for maintaining an employee's pension plan. Employers who provide a pension plan must calculate and disclose plan assets and liabilities on an income ...

Business facilities are the physical structures where your business is located. The most common types of facilities are office buildings, warehouses and factories. These can be new facilities or ...

A profit and loss statement summarizes a business’s revenue and expenses. Learn how to use a profit and loss statement to understand your business better.

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Andy Smith is a Certified Financial Planner ...

GASB on Wednesday issued a proposed concepts statement addressing recognition of financial statement elements as well as a call for feedback on preliminary views on revenue and expense recognition ...

Find out what to include in a cash flow statement, as well as its limitations and how cash flow is calculated.

The Financial Accounting Standards Board released an accounting standards update Monday to improve financial reporting by requiring public companies to disclose, in their interim and annual reporting ...

Each year, generally in March or April, commercial tenants with pass-through costs included in their lease agreements, receive from the property owners the Annual Operating Expense Reconciliation ...