R. 25-14.001 In General
R. 25-14.004 Effect of Parent Debt on Federal Corporate Income Tax
R. 25-14.010 Accounting for Deferred Taxes from Intercompany Profits
R. 25-14.011 Procedures for Processing Ruling Requests to be Filed with the Internal Revenue Service
R. 25-14.012 Accounting for Postretirement Benefits Other Than Pensions
R. 25-14.013 Accounting for Deferred Income Taxes Under SFAS 109
R. 25-14.014 Accounting for Asset Retirement Obligations Under SFAS 143

Terms Used In Florida Regulations > Chapter 25-14 - Limitation On Rates, Charges and Tariffs

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Testify: Answer questions in court.