Check out our NEW line of Home Care products from Bayes & Odor Assassin in our Cleaning Supplies Sections. We are an authorized independent dealer of Kirby vacuum bags and parts. All of our Kirby supplies are purchased from an authorized Kirby vacuum parts distributor. The Kirby company website address is www.kirby.com.
Accumulated other comprehensive income is a general ledger account that is classified within the equity section of the balance sheet. It is used to accumulate unrealized gains and unrealized losses on those line items in the income statement that are classified within the other comprehensive income category.
DEFINITION of 'Provisional Income'. The level of income that is used to determine whether a taxpayer is liable for tax on his or her Social Security benefits, and by how much. Provisional income is calculated by making certain adjustments to the taxpayer's gross income.The formula for determining provisional income is as follows:rovisional income = gross income + tax-free interest + 50% of Social Security benefits + any tax-free fringe benefits and exclusions-adjustments to income (except for the student loan deduction, tuition and fees deduction or domestic production-activities deduction). Next Up.