Columbia subject headings:
Accounts--United States.
Deferred tax--United States.
Small business--Finance--Law and legislation--United States.
Start-up costs--Law and legislation--United States.
Harvard subject headings:
Accounts--United States.
Deferred tax--United States.
Small business--Finance--Law and legislation
Start-up costs--United States.
Princeton subject headings:
Accounts--United States.
Deferred tax--United States.
Small business--Finance--Law and legislation--United States.
Start-up costs--Law and legislation--United States.