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Related to adjustments: Adjustments to income

Adjust

To settle or arrange; to free from differences or discrepancies. To bring to a satisfactory state so that parties are agreed, as to adjust amount of loss by fire or controversy regarding property or estate. To bring to proper relations. To determine and apportion an amount due. The term is sometimes used in the sense of pay, when used in reference to a liquidated claim. Determination of an amount to be paid to insured by insurer to cover loss or damage sustained.

adjust

(Regulate), verb accommodare, accommodate, adapt, aptare, attemper, balance, calibrate, coordinate, essablish equilibrium, even, methodize, moderate, normalize, reset, restore equilibrium, stabilize, standardize, strike a balance, systematize, temper, tune
Associated concepts: adjust differences, adjusted, adjusted cost basis, adjusted gross income

adjust

(Resolve), verb accord, amend, arrange, bring to agreement, change, clarify, complete, conclude, correct, curb, emendate, fix, mitigate, rectify, remedy, set, settle, solve, treat
Associated concepts: adjust a claim

References in periodicals archive ?

1503-2(d) provides different rules on the timing of basis adjustments resulting from a DCL.

Often-overlooked stock basis adjustments

The Federal Reserve Board on October 3, 2002, announced the annual adjustments in the amount of net transaction accounts used in the calculation of reserve requirements and the cutoff level used to determine the detail and frequency of deposit reporting.

Announcements

Having numerous small offsetting adjustments just makes reconciliation terrible.

Streamlining the audit process TEI member follow-up responses: August 7, 2002

The firm discussed options for resolving the proposed adjustments, but Medtrans rejected them all.

Court rules on importance of GAAP and GAAS

In the relatively little decisional law on the issue, the commission has used a "rule of reason" in determining how far back it will go in pursuit of utility refunds due to adjustment errors.

Utility refunds for overcharges in jeopardy

Interest runs from the due date of the LLC return for the year to which the adjustment applies, to the earlier of the due date for the LLC return for the year in which the adjustment is made or the payment date.

Audits of electing large LLCs

Companies need to reconcile all accounts that could contain a significant or material misstatement and post all necessary adjustments to the general ledger in a timely manner rather than allowing their external auditor to identify such misstatements during its review of the company's SEC filings.

Account reconciliation: an underappreciated control: this procedure has become even more important since Sarbanes-Oxley's passage

Trustees and their advisers should always keep potential adjustments and unitrust conversions in mind as ways to treat all trust beneficiaries fairly and avoid litigation.

Unitrust provisions: trustees, advisers: be aware of changes to California Probate Code

Group interventions, such as cognitive behavioral therapy groups and support groups, can also be very beneficial in promoting psychosocial adjustment, and provide a source of additional social support and mentoring by other amputees who have made positive adjustments (Page & Rowe, 1998).

Psychological factors in work-related amputation: considerations for rehabilitation counselors

These annual adjustments, known as the low reserve tranche adjustment and the reserve requirement exemption amount adjustment, are based on growth in net transaction accounts and total reservable liabilities, respectively, at all depository institutions between June 30, 2003, and June 30, 2004.