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Resident Alien This is an individual that is not a citizen, but who has a residence in the United States.
Generally it is deductible regardless of whether it is business or personal.
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Specified elements, accounts or items of a financial statement.Option Right to buy or sell something at a specified price during a specified time period.After you have made your choice, spell out the terms of the agreement in an "engagement letter" that details the returns and statements to be prepared and the fees to be charged.Equity Account account in the equity section of the balance sheet.The term refers only to that legal delinquency which results whenever a man fails to exhibit the care which he ought to exhibit, whether it be slight, ordinary, or great.Realized Profit (or Loss) profit or loss resulting from the sale or other disposal of a security.


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