{
  "id": "accounting-tax",
  "version": 1,
  "title": "Accounting and tax terms, forms and agencies (US, UK, EU, Russia)",
  "tags": ["accounting-tax", "abbreviations"],
  "languages": ["en", "ru"],
  "license": "CC0-1.0",
  "source": "curated by hand from US/UK/EU/Serbian/Russian tax forms, regimes and agencies, accounting standards and bookkeeping software vendors; aka spellings are real stt (whisper large-v3-turbo) mis-transcriptions of macOS say voices Samantha and Milena reading each term in a sentence, reviewed by hand",
  "terms": [
    {"id": "ebitda", "term": "EBITDA", "aka": ["BITDA"], "note": "earnings before interest, taxes, depreciation and amortization"},
    {"id": "gaap", "term": "GAAP", "note": "US Generally Accepted Accounting Principles"},
    {"id": "ifrs", "term": "IFRS", "aka": ["АИФРС"], "note": "International Financial Reporting Standards"},
    {"id": "irs", "term": "IRS", "aka": ["Айрс"], "note": "US Internal Revenue Service"},
    {"id": "w-8ben", "term": "W-8BEN", "aka": ["negative eight bend", "W8B", "W8BEN"], "note": "US tax form for foreign individuals"},
    {"id": "quickbooks", "term": "QuickBooks", "aka": ["GZIGBUX"], "note": "Intuit bookkeeping software"},
    {"id": "turbotax", "term": "TurboTax", "aka": ["TurboDax"], "note": "Intuit tax filing software"},
    {"id": "xero", "term": "Xero", "note": "cloud bookkeeping software"},
    {"id": "kudir", "term": "КУДиР", "aka": ["кудер"], "note": "книга учёта доходов и расходов"},
    {"id": "ifns", "term": "ИФНС", "aka": ["ЕФНС"], "note": "инспекция Федеральной налоговой службы"},
    {"id": "3-ndfl", "term": "3-НДФЛ", "aka": ["Тринфу"], "note": "Russian personal income tax return form"},
    {"id": "okved", "term": "ОКВЭД", "aka": ["OPPWID"], "note": "Russian classifier of economic activity codes"},
    {"id": "snils", "term": "СНИЛС", "note": "Russian individual pension insurance account number"},
    {"id": "edo", "term": "ЭДО", "aka": ["ЭДА"], "note": "электронный документооборот"},
    {"id": "kkt", "term": "ККТ", "note": "контрольно-кассовая техника; online cash register"},
    {"id": "itin", "term": "ITIN", "aka": ["IDIN"], "note": "US Individual Taxpayer Identification Number"},
    {"id": "sga", "term": "SG&A", "aka": ["SG and A"], "note": "selling, general and administrative expenses"},
    {"id": "nopat", "term": "NOPAT", "aka": ["Nopit"], "note": "net operating profit after tax"},
    {"id": "avalara", "term": "Avalara", "note": "sales tax calculation service"},
    {"id": "zoho-books", "term": "Zoho Books", "aka": ["Zaho Books"], "note": "bookkeeping software"},
    {"id": "sage-intacct", "term": "Sage Intacct", "aka": ["Sage Intact"], "note": "cloud financial management software"},
    {"id": "eporezi", "term": "ePorezi", "aka": ["Epirizzi"], "note": "Serbian online tax filing portal"},
    {"id": "poreska-uprava", "term": "Poreska uprava", "aka": ["paresca prava"], "note": "Serbian Tax Administration"},
    {"id": "finanzamt", "term": "Finanzamt", "aka": ["Finans Amt"], "note": "German local tax office"},
    {"id": "ein", "term": "EIN", "note": "US Employer Identification Number"},
    {"id": "paye", "term": "PAYE", "note": "UK Pay As You Earn payroll tax withholding"},
    {"id": "acca", "term": "ACCA", "note": "Association of Chartered Certified Accountants"},
    {"id": "datev", "term": "DATEV", "note": "German accounting software and data exchange format"},
    {"id": "paychex", "term": "Paychex", "note": "US payroll provider"},
    {"id": "10-k", "term": "10-K", "note": "US SEC annual report form"},
    {"id": "psn", "term": "ПСН", "note": "патентная система налогообложения"},
    {"id": "1c-buhgalteriya", "term": "1С:Бухгалтерия", "note": "Russian accounting software"},
    {"id": "nds", "term": "НДС", "note": "налог на добавленную стоимость; VAT"},
    {"id": "ndfl", "term": "НДФЛ", "note": "налог на доходы физических лиц"},
    {"id": "usn", "term": "УСН", "note": "упрощённая система налогообложения"},
    {"id": "osno", "term": "ОСНО", "note": "общая система налогообложения"},
    {"id": "ausn", "term": "АУСН", "note": "автоматизированная упрощённая система налогообложения"},
    {"id": "npd", "term": "НПД", "note": "налог на профессиональный доход for self-employed"},
    {"id": "enp", "term": "ЕНП", "note": "единый налоговый платёж"},
    {"id": "inn", "term": "ИНН", "note": "Russian taxpayer identification number"},
    {"id": "kpp", "term": "КПП", "note": "код причины постановки на учёт"},
    {"id": "msfo", "term": "МСФО", "note": "Russian name of IFRS"},
    {"id": "rsbu", "term": "РСБУ", "note": "Russian accounting standards"},
    {"id": "6-ndfl", "term": "6-НДФЛ", "note": "Russian employer withholding tax report"},
    {"id": "rsv", "term": "РСВ", "note": "расчёт по страховым взносам"},
    {"id": "upd", "term": "УПД", "note": "универсальный передаточный документ"},
    {"id": "sbis", "term": "СБИС", "note": "Russian e-reporting and EDI service"},
    {"id": "kontur-ekstern", "term": "Контур.Экстерн", "note": "Russian tax e-reporting service"},
    {"id": "ofd", "term": "ОФД", "note": "оператор фискальных данных"},
    {"id": "eshn", "term": "ЕСХН", "note": "единый сельскохозяйственный налог"},
    {"id": "vat", "term": "VAT", "note": "value-added tax"},
    {"id": "hmrc", "term": "HMRC", "note": "UK tax authority"},
    {"id": "fica", "term": "FICA", "note": "US Social Security and Medicare payroll taxes"},
    {"id": "fatca", "term": "FATCA", "note": "US Foreign Account Tax Compliance Act"},
    {"id": "capex", "term": "CAPEX", "note": "capital expenditure"},
    {"id": "opex", "term": "OPEX", "note": "operating expenditure"},
    {"id": "cogs", "term": "COGS", "note": "cost of goods sold"},
    {"id": "macrs", "term": "MACRS", "note": "US tax depreciation system"},
    {"id": "feie", "term": "FEIE", "note": "US Foreign Earned Income Exclusion"}
  ]
}