Under the generally accepted accounting principles in use in the United States, businesses must write off the value of obsolete inventory. While the total amount of such write-offs must be included in ...

Financial statement footnotes provide an important element regarding a business' activities -- they provide context. Absent discussion in the footnotes about how the business conducts its operations, ...

Whether footnotes in legal writing (whether briefs or opinions) are necessary and/or appropriate is a longstanding controversy. Opinions are mixed, and it is difficult to discern a consensus. Some say ...

It’s back to school time for millions of college students around the world, and that can only mean one thing: term papers. Soon, your to-do list will be filling up with papers that need to be ...

“The history of the footnote may well seem an apocalyptically trivial topic,” writes historian Anthony Grafton. “Footnotes seem to rank among the most colorless and uninteresting features of ...