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For any question related to taxes and not otherwise covered by a more specific tag such as income-tax, sales-tax, capital-gains-tax etc. When asking about taxes, please also specify a country tag such as united-states, canada, united-kingdom, etc.

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When starting a small business, how does one properly record "seed inventory"?

If your business is structured as a partnership or sole proprietorship you call this investment "partner equity". If instead it is structured as a corporation, then the initial investment is called " …
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