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Glite Dictionary
🖥️ Stack-based computing 📚 A data stack 💹 Asset value method
pushdown

pushdown

9.1
An accounting method that records parent company values in the books of a company it bought
  • noun
  • Specialized
translation icon : contabilidad pushdown
  • Financial statements prepared using pushdown reflect the new values set by the parent company.

Examples

  • Auditors reviewed the subsidiary's books to ensure proper application of pushdown adjustments.

  • The company adopted pushdown accounting after being acquired by a larger corporation.

  • The company implemented a pushdown to adjust its financial records.

  • Many firms use pushdowns for better financial transparency.

  • The company adopted pushdown accounting after being acquired by a larger corporation.

  • Auditors reviewed the subsidiary's books to ensure proper application of pushdown adjustments.

  • Financial statements prepared using pushdown reflect the new values set by the parent company.

Surface Forms

pushdown singular
pushdowns plural

Morphology

pushdown = push (semi-transparent) = down + push

Formed from 'push' + 'down' but used for a specific accounting practice; the downward-transfer metaphor is present but the exact accounting procedure is a specialized meaning not obvious to general learners. [Postprocessing: moved 'down' from base_words to prefix]

Etymology

The word pushdown comes from push ('to move') and down ('to a lower level'), and in accounting it means the parent company 'pushes down' its asset values into the smaller company's books, which is why the subsidiary shows the parent's numbers.