Absorbed Account: An account that has lost its separate identity by being combined with related accounts in the preparation of a financial statement.
Abusive Tax Shelter: A tax shelter that somebody claims illegally to avoid or minimize tax
Accelerated Depreciation: A system used for computing the depreciation of some assets in a way that assumes that they depreciate faster in the early years of their acquisition.
Back Office: The administrative staff of a company who do not have face-to-face contact with the company's customers.
Barren Money: Money that is unproductive because it is not invested.
Bottom Line: The figure that reflects company profitability on the income statement. The bottom line is the profit after all expenses and taxes have been paid.