In old English law . A plow- land. 1 Inst. 5.

In English law . A summary or abstract; a compendium ; a collection. Several of the old law treatises are called “sums.” Lord Hale applies the term to summaries of […]

The settled or fixed amount that is specified in or is ascertained from negotiable instruments as a sum payable .

Method of calculating depreciating cost of a tangible asset in relation to its remaining useful life .

Estimation in years of the useful life of an asset by an accelerated method of depreciation .

The amount that needs to be paid in order to satisfy the obligation .

Toll for carriage on horseback. Cowell. Simma caritas est facere justitiam singulis, et Omni tempore quando ne- cesse fuerit. The greatest charity is to do justice to every one, and […]

Latin-with highest honor. Given to graduates with a high academic achievement. See magna cum laude and cum laude.

Content overview providing the reader with the overall theme but no details that are specific.

Ledger account where the balance represents total of all account balances.

A report that is sent annually to each participant in a plan.

the name of the immediate hearing to see if contempt of court has been committed.

The conviction of a person, (usually for a minor misdemeanor ,) as the result of his trial before a magistrate or court, without the intervention of a jury, which is […]

Minor law violation that is prosecutable without a full trial or indictment .

a court martial for military personnel for a minor offense.

A quick decision of a court based on briefings and affidavits where material facts are not disputed or where the court’s opinion is used for judgment. Also known as accelerated […]

the court’s authority to give a judgement straight away and without a trial.

An organization ‘s disclosure of accounting policies required by GAAP that must identify (1) accounting principles followed, (2) methods of principle application , (3) how methods affect financial position and […]

A violation of law that is considered to be minor where there is no trial or indictment .

The breakdown of all of the benefits that are available under a plan.

A legal process where the landlord is able to evict a tenant in breach of lease or after the lease has terminated.

The legal action where the landlord, property owner or tenant takes possession of the rental property when they were wrongfully kept out.

A proceeding in court where there is no jury present and a summary judgment is handed down.

a process that is immediate amend takes place without any delay.

Immediate; peremptory ; off-hand; without a jury ; provisional ; statutory.