TY  - SER
AU  - Chiang, Wei-Chih
AU  - Englebrecht, Ted D.
TI  - Distinguishing debt from equity: a practical assist 
T2  - The CPA Journal
SN  - 0732-8435
U1  - BPer.  657.05 2013
PY  - 2013///
CY  - --New York.
PB  - The New York State Society of Certified Public Accountants, 
KW  - Taxation
ER  -