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accrued salary A salary that has been earned but not yet paid.

accrued salary See SALARY.

accrued tax See TAX.

accrued tax A tax that has been incurred but not yet paid or payable.

accruer See CLAUSE OF ACCRUAL.

accruing costs See COST (3).

accruing costs- Costs and expenses incurred after judgment.

acct abbr.ACCOUNT (4).

accumulando jura juribus (a-kyoom-ya-lan-doh joor-a-joor-i-bas). [Law Latin] Hist. By adding rights to rights. "[Accumulando jura juribus] will be found in deeds, as expressing the intention of the maker or granter of it that the right thereby conferred on the grantee is not to be regarded as coming in place of other rights which the grantee has or may acquire otherwise, but as an addition thereto: the rights conferred are not prejudicial to other rights existing or future." John Trayner, TrayneY"s Latin Maxims 10 (4th ed. 1894).

accumulated deficit A business's net losses that are carried over on the balance sheet from earlier periods. The deficit is shown under owners' or stockholders.equity.

accumulated depreciation See DEPRECIATION.

accumulated depreciation- The total depreciation currently recorded on an asset. On the balance sheet, an asset's total cost less accumulated depreciation reflects the asset's book value. Also termed accrued depreciation.

accumulated dividend See DIVIDEND.

accumulated dividend- A dividend that has been declared but not yet paid. Also termed accrued dividend.

accumulated earnings credit See CREDIT (7).

accumulated income See INCOME.

accumulated income- Income that is retained in an account; esp., income that a trust has generated, but that has not yet been reinvested or distributed by the trustee.

accumulated legacy See LEGACY.

accumulated profit Profit that has accrued but not yet been distributed; earned surplus. - Also termed undivided profit. See retained earnings under EARNINGS.

accumulated profit See PROFIT (1).

accumulated surplus Earnings in excess of a corporations capital and liabilities.

accumulated surplus See SURPLUS.

accumulated taxable income See INCOME.

accumulated taxable income- The income of a corporation as adjusted for certain items (such as excess charitable contributions), less the dividends-paid deduction and the accumulated-earnings credit. It serves as the base upon which the accumulatedearnings tax is imposed. See accumulated-earnings tax under TAX.

accumulated-adjustments account An item on the books of an S corporation (usu. an equity item on the corporation's balance sheet) to account for taxable-income items passed through to shareholders, such as accumulated earnings - earned before the corporation converted from a C corporation to an S corporation that would have been distributed as a dividend to the shareholders if the corporation had remained a C corporation . One of the theories underlying the accumulated-adjustments account is that the shareholders should not be permitted to avoid dividend-tax treatment on a corporation's accumulated earnings just because the corporation converts from C status to S status. IRC (26 USCA) 1368(e) (1). - Abbr. AAA.

accumulated-adjustments-account See ACCOUNT.

accumulated-earnings tax. A penalty tax imposed on a corporation that has retained its earnings in an effort to avoid the income-tax liability arising once the earnings are distributed to shareholders as dividends. - Also termed undistributed-earnings tax.

accumulated-earnings credit A deduction allowed in arriving at a corporation's accumulated taxable income. It offsets the base on which the tax is assessed by reducing the taxable base by the greater of $250,000 or the accumulated earnings retained for the reasonable needs of the corporation, reduced by the net capital gain. IRC (26 USCA) § 535. See accumulated-earnings tax under TAX.

accumulated-earnings tax See TAX.

accumulatio actionum (a-kyoom-ya-Iay-shee-oh ak-shee-oh-nam). [Law Latin] Scots law. The accumulation of actions, which was permitted only in certain circumstances, as when a widow and her children jointly sued to recover damages for the husband's and father's death.

accumulation 1. The increase of a thing by repeated additions to it; esp., the increase of a fund by the repeated addition of the income that it creates. 2. The concurrence of several titles to the same thing. 3. Theconcurrence of several circumstances to the same proof. 4. The retention of dividends for future distribution. 5. Insurance. An increase in the principal sum insured for, effective upon renewal of a policy, without a change of premiums. accumulate, vb.

accumulation trust See TRUST.

accumulations rule against The rule that a direction to accumulate income from property the income to be distributed later to certain beneficiaries is valid only if confined to the perpetuity period. Cf. RULE AGAINST PERPETUITIES.

accumulative (a-kyoo-mya-Iay-tiv or -la-tiv), adj. Increasing by successive addition; cumulative.

accumulative damages See DAMAGES.

accumulative damages- Statutory damages allowed in addition to amounts available under the common law. Also termed enhanced damages.

accumulative dividend See cumulative dividend under DIVIDEND.

accumulative dividend- See cumulative dividend. asset dividend. A dividend paid in the form of property, usu. the company's product, rather than in cash or stock. - Also termed property dividend.

accumulative judgment See JUDGMENT.

accumulative judgment A second or additional judgment against a person who has already been convicted, the execution of which is postponed until the completion of any prior sentence.

accumulative legacy See LEGACY.

accumulative sentences See consecutive sentences under SENTENCE.

accumulative sentences See consecutive sentences.

accusatio suspecti tutoris (ak-yoo-zay-shee-oh sa-spek-tI t[y]oo-tor-is). [Latin "accusation against a suspected tutor"] Roman law. A civil action on behalf of a child under the age of puberty against a tutor for negligence or fraud in the performance of the tutor's duties.

accusation 1. A formal charge of criminal wrongdoing. The accusation is usu. presented to a court or magistrate haVing jurisdiction to inquire into the alleged crime. 2. A statement that a person has engaged in an illegal or immoral act.

accusator (ak-yoo-zay-tar), n. [Latin] Roman law. The person who brought charges in a criminal case. Pi. accusatores.

accusatorial system See ADVERSARY SYSTEM.

accusatory (a-kyoo-za -tor-ee), adj. Of, relating to, or constituting an accusation.

accusatory body A body (such as a grand jury) that hears evidence and determines whether a person should be charged with a crime.

accusatory instrument See CHARGING INSTRUMENT.

accusatory part The section of an indictment in which the offense is named.

accusatory pleading An indictment, information, or complaint by which the government begins a criminal prosecution.

accusatory pleading See PLEADING (1).

accusatory procedure See ADVERSARY SYSTEM.

accusatory stage Criminal procedure. The point in a criminal proceeding when the suspect's right to counsel attaches. This occurs usu. after arrest and once interrogation begins. Cf. CRITICAL STAGE.

accusatrix (a-kyoo-za-triks), n. Hist. A female accuser.

accuse vb. To charge (a person) judicially or publicly with an offense; to make an accusation against <she accused him of the crime> <he was accused as an accomplice>.

accused A person who has been blamed for wrongdoing; esp., a person who has been arrested and brought before a magistrate or who has been formally charged with a crime (as by indictment or information). 2. A person against whom legal proceedings have been initiated.

accused- adj. Of or relating to someone or something implicated in wrongdoing <accused infringer>; esp., of or relating to a product that allegedly infringes someone's intellectual-property rights <accused device> <accused work>.

accuser Eccles. law. A person who accuses another of a crime.o In ecclesiastical courts, an accuser cannot be a person who has been convicted of a crime, has been excommunicated, or is otherwise disqualified.

accusing jury See GRAND JURY.

acf abbr. ADMINISTRATION FOR CHILDREN AND FAMILIES.

achieve vb. Hist. To do homage upon the taking of a fee or fief

acial discrimination See DISCRIMINATION.

acid test ratio See QUICK-ASSET RATIO.

acknowledge vb. 1. To recognize (something) as being factual or valid <acknowledge the federal court's jurisdiction>. 2. To show that one accepts responsibility for <acknowledge paternity of the child>. 3. To make known the receipt of <acknowledged the plaintiff's letter>. 4. To confirm as genuine before an authorized officer <acknowledged before a notary public>. 5. (Of a notary public or other officer) to certify as genuine <the notary acknowledged the genuineness of the signature>.

acknowledged father See FATHER.

acknowledged father- The admitted biological father of a child born to unmarried parents. See ACKNOWLEDGMENT (1).

acknowledgment 1. A recognition of something as being factual. 2. An acceptance of responsibility. 3. The act of making it known that one has received something. 4. A formal declaration made in the presence of an authorized officer, such as a notary public, by someone who signs a document and confirms that the signature is authentic. - In most states, the officer certifies that (1) he or she personally knows the document signer or has established the signer'S identity through satisfactory evidence, (2) the appeared before the officer on the date and in the place (usu. the county) indicated, and (3) the signer acknowledged signing the document freely. Cf. VERIFICATION (1). "An acknowledgment is a verification of the fact of execution, but is not a verification of the contents of the instrument executed; in other words, an acknowledgment is the method of authenticating an instrument by showing it was the act of the person executing it, while a verification is a sworn statement as to the truth of the facts stated within an instrument." 1 A c.J,S. Acknowledgments § 2 (1985). 5. The officer's certificate that is affixed to the document. Also termed (in sense 5) certificate of acknowledgment; (loosely) verification. See PROOF OF ACKNOWLEDGMENT. 6. A father's public recognition of a child as his own. Also termed acknowledgment of paternity.

acknowledgment money See LAUDEMIUM.

acknowledgment of debt Louisiana law. Recognition by a debtor of the existence of a debt . An acknowledgment of debt interrupts the running of prescription.

acknowledgment of paternity See ACKNOWLEDGMENT (6).

aclu abbr. AMERICAN CIVIL LIBERTIES UNION.

acp abbr. ADMINISTRATIVE DOMAIN-NAME CHALLENGE PANEL.

acp challenge Trademarks. An administrative procedure to settle disputes over Internet domain names, conducted by an Administrative Domain-Name Challenge Panel (ACP) under the auspices of the World Intellectual Property Organization and in accordance with the WIPO (Revised) Substantive Guidelines.The guidelines are viewable at http://www.gtld-mou. org/docs/racps.htm.

acpa abbr. 1. ANTICYBERSQUATTING CONSUMER PROTECTION ACT. 2. ANTICOUNTERFEITING CONSUMER PROTECTION ACT.

acquaintance rape Rape committed by someone known to the victim, esp. by the victim s social companion. Cf. date rape; relationship rape.

acquaintance rape See RAPE.

acquest (a-kwest). See ACQUET.

acquet (a-kay or a-kwet), n. [French acquet "acquisition"] (usu. pl.) Civil law. 1. Property acquired by purchase, gift, or any means other than inheritance. The term is most commonly used to denote a marital acquisition that is presumed to be community property. Also termed acquets and conquets. 2. Property acqUired by either spouse during the marriage. Also termed acquest. See COMMUNITY PROPERTY. See also ACQUIST.

acquets and conquets See ACQUET (1).

acquets and gains (a-kets). Louisiana law. The assets comprising the community property of spouses who are subject to the Louisiana community-property laws. Often shortened to acquets.

acquiesce (ak-wee-es), vb. To accept tacitly or paSSively; to give implied consent to (an act) <in the end, all the partners acquiesced in the settlement>. - acquiescent, adj.

acquiescence (ak-wee-es-ants). 1. A person's tacit or passive acceptance; implied consent to an act.

acquietandis plegiis (a-kwI-a-tan-dis plee-jee-is), n. [Law Latin "for acquitting sureties"] Hist. A writ to force a creditor to discharge a surety when the debt has been satisfied.

acquietatus (a-kwI-a-tay-tas), adj. [Law tatin] Hist. Pronounced not guilty by a jury; acquitted.

acquire vb. To gain possession or control of; to get or obtain.

acquired allegiance See ALLEGIANCE.

acquired allegiance- The allegiance owed by a naturalized citizen or subject.

acquired corporation See CORPORATION.

acquired corporation- The corporation that no longer exists after a merger or acquisition.

acquired distinctiveness See DISTINCTIVENESS.

acquired federal land See LAND.

acquired land See LAND.

acquired land Land acquired by the government from private hands or from another governmental entity; esp., property acquired by the federal government from private or state ownership. This term is frequently contrasted with public domain. Also termed acquired lands. See PUBLIC DOMAIN (1). "Acquired lands are lands the United States acquired from private or state owners by gift, purchase, exchange, or condemnation. In most but not all cases, such lands actually have been reacquired, because the United States previously had purchased or won them from foreign and Indian sovereigns. Distinguishing between lands because of ownership origins that go back over a century is a policy with little to recommend it, but some statutes and judicial opinions maintain the distinction." George Cameron Coggins, Public Natural Resources Law § 1.02[11 (1990).

acquired right See RIGHT.

acquired right A right that a person does not naturally enjoy, but that is instead procured, such as the right to own property.

acquired servitude See SERVITUDE (2).

acquired servitude A servitude requiring a special mode ofacquisition before it comes into existence.

acquired surplus The surplus gained by the purchase of another business.