Contingent Payment Sale

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Dictionary Says

Definition of 'Contingent Payment Sale'

A type of installment sale in which either the price or payment period for the asset has not been fixed. Contingent payment sales entail a special set of rules that vary according to whether the price or the schedule is the fixed amount. For example, if you sell your business and part of the price includes a share of future revenues or profits, this would be a contingent payment sale.
Investopedia Says

Investopedia explains 'Contingent Payment Sale'

Because the final amounts in these transactions are uncertain, it is difficult to calculate tax liability for any capital gains. The methods for calculating tax liability for contingent payment sales transactions include determining a maximum selling price or, alternatively, determining a fixed period during which payments will be made by the buyer to the seller.                                              
Search results for

'Contingent Payment Sale'

  • Housing Deals That Fall Through

    http://www.investopedia.com/articles/mortgage-real-estate/09/house-contract-falling-through.asp
    ... and the contract on that property was contingent on selling ... on your current home
    and make a mortgage payment on a ... you may not want to reduce the sale price of ...

  • CFA Level 1 Study Guide - Liabilities - Current Liability Basics ...

    http://www.investopedia.com/exam-guide/cfa-level-1/liabilities/current-liability-basics.asp
    ... Value Of The Lease And The Lease Asset; 9.19 Sale And Leaseback; ... 11.32 Setting Dividends;
    11.33 Dividend Payment Procedures; 11.34 Stock Dividends and Repurchases ...

  • Behind The Scenes Of Your Mortgage

    http://www.investopedia.com/articles/pf/07/secondary_mortgage.asp
    ... CMO) or collateralized debt obligation (CDO) payment, there are ... efforts trade, designed
    for the sale of a ... MBSs backed by those mortgages, contingent upon their ...

  • Eliot Spitzer - Man Of A Thousand Scandals

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    ... they stood to earn for making the sale rather than ... number and types of policies sold
    on contingent commission basis ... Free Car Payment Insurance: What's The Catch ...

  • Hidden Costs Of Product Rebates

    http://www.investopedia.com/articles/pf/08/product-rebates.asp
    ... retailer or manufacturer at the time of the sale. ... to receive the incentive is contingent
    on purchasing a ... can significantly delay the consumer's payment - if it ...

  • 12 Steps To Closing A Real Estate Deal

    http://www.investopedia.com/articles/mortgages-real-estate/10/closing-home-process.asp
    ... to happen to complete a home sale, the best ... purchase offer, your offer should be
    contingent upon several ... is generally applied toward your down payment; you'll ...

  • CFA Level 1 Study Guide - Red Flags - Finding Shenanigans ...

    http://www.investopedia.com/exam-guide/cfa-level-1/red-flags/finding-shenanigans.asp
    ... Value Of The Lease And The Lease Asset; 9.19 Sale And Leaseback; ... 11.32 Setting Dividends;
    11.33 Dividend Payment Procedures; 11.34 Stock Dividends and Repurchases ...

  • CFA Level 1 Study Guide - Financial Statements - Management ...

    http://www.investopedia.com/exam-guide/cfa-level-1/financial-statements/management-analysis-footnotes.asp
    ... Value Of The Lease And The Lease Asset; 9.19 Sale And Leaseback; ... 11.32 Setting Dividends;
    11.33 Dividend Payment Procedures; 11.34 Stock Dividends and Repurchases ...

  • CFA Level 1 Study Guide - Financial Statements - The Auditor and ...

    http://www.investopedia.com/exam-guide/cfa-level-1/financial-statements/auditor-audit-opinion.asp
    ... Value Of The Lease And The Lease Asset; 9.19 Sale And Leaseback; ... 11.32 Setting Dividends;
    11.33 Dividend Payment Procedures; 11.34 Stock Dividends and Repurchases ...

  • CFA Level 1 Study Guide - Red Flags - Shenanigans | Investopedia

    http://www.investopedia.com/exam-guide/cfa-level-1/red-flags/what-are-shenanigans.asp
    ... Value Of The Lease And The Lease Asset; 9.19 Sale And Leaseback; ... 11.32 Setting Dividends;
    11.33 Dividend Payment Procedures; 11.34 Stock Dividends and Repurchases ...

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