Word.ws English Dictionary

Pereira accounting

Pereira accounting noun: in California community property law, a mechanism to deal with community funds and/or labor used to enhance the value of separate property. The original principal amount of the business which is separate property is added to a reasonable rate of return expected from the nature of that business, and the result is considered separate property, while the remaining amount of the business is considered part of the community. This method is preferred when the management of the spouse was the primary cause of the growth or productivity of the business.

Noun

Pereira accounting (uncountable)

  1. In California community property law, a mechanism to deal with community funds and/or labor used to enhance the value of separate property. The original principal amount of the business which is separate property is added to a reasonable rate of return expected from the nature of that business, and the result is considered separate property, while the remaining amount of the business is considered part of the community. This method is preferred when the management of the spouse was the primary cause of the growth or productivity of the business.

Origin of Pereira accounting

Named after a 1909 divorce case, Pereira v. Pereira.

Questions about Pereira accounting

What does Pereira accounting mean?
Pereira accounting means in California community property law, a mechanism to deal with community funds and/or labor used to enhance the value of separate property. The original principal amount of the business which is separate property is added to a reasonable rate of return expected from the nature of that business, and the result is considered separate property, while the remaining amount of the business is considered part of the community. This method is preferred when the management of the spouse was the primary cause of the growth or productivity of the business.
What part of speech is Pereira accounting?
Pereira accounting is a noun.

Words near Pereira accounting in the dictionary

  1. pereion
  2. pereional
  3. pereiopod
  4. pereiopods
  5. Pereira
  6. Pereira accounting
  7. perek
  8. Perekip
  9. Perekop
  10. perekovka
  11. Perella

Source and license

Adapted from Wiktionary: Pereira accounting (page history and authors). Text available under the Creative Commons Attribution-ShareAlike 4.0 license. Word.ws reformatted the entry and added links. Wiktionary data of 2026-09-02.

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