Equity is the contributed capital by the owners (shareholders) of the company. Lets say that the company has issued 1,000 shares at $1 each then the equity is $1,000.
The debt on the other hand is the money that the company owes to its creditors. The creditors are stakeholders but the do not own the company so they are not shareholders.
Price discrimination can theoretically exist only in monopolies or oligopolies. If a company offers the same goods at different prices, there should be arbitrage (buy cheap, sell higher) so that the price will adjust.
Most of the times, when there is price discrimination there is a catch in order to pay the lower price. The catch can include cross sales, sales at specific dates, other marketing campaigns (coupons etc). There are people that just want to go the shop and buy without trying to find a coupon and they are people that are willing to spend the extra time to find a coupon.
Regarding the ethics of the price discrimination, it really depends on the way that it is done and what exactly it involves. I would say that in most cases, it can be ethical.
Its the audit that takes place in the middle of the year. Its a common practice for companies to have an interim audit for many reasons. For example, having an interim audit will help the year end audit to finish earlier as less evidence will be collected. In addition, a creditor might ask an interim audit to take place before funding will be provided. Finally, an interim audit might be requested by a company that wants to invest in another company.
Notes payable are loans that the company has taken from its creditors. The creditors can include a bank or any other source. There should be some kind of contract (legal agreement) to support the terms of the loan and it is a liability. Regarding the maturity, it can be a short term, a long term or have a mixed maturity profile.
Based on the IRS website, if you have net capital losses during the year, you can claim the smaller between $3,000 or the total loss. If you have excess losses (over this amount), then the excess can be only used to offset future capital gains so you basically carry it forward.
It depends on the type of the fund and the duration of the holding. If you were holding the shares for less than a year then short term capital gains tax applies. Otherwise, long term capital gains tax rules apply.
