Definitions Crossword

Department responsible for all types of taxes (4)
An accounting technique used to spread the cost of an asset over its life (12)
assets bought from capital expenditure (7),(5)
A fee paid to a salesperson in return for services in completing a sales transaction (10)
Item of value owned by an individual or firm (5)
item of value owned by a business that is likely to stay in the business (5),(6)
money owed to the business from sales made but not yet paid for (5),(11)
shortfall suffered when business income is less than expenditure (4)
sales revenue minus the cost of goods sold (5),(6)
quantity sold multiplied by the selling price (5),(7)
money invested by the owners or the investors that is used to set up a business or buy additional equipment (7),(6)
large amount of money lent by a bank or financial institutions (4)
long term loan, usually 25 years (8)
a plc can sell these to the public to raise revenue but a ltd can only sell these to family and friends (6)
assets owned by the business and adds value to the business but cannot be touched (11)