Arizona § 42-14356 - Adjustments to achieve comparability
Full text of Arizona Arizona Revised Statutes § 42-14356 — Adjustments to achieve comparability, with citation guidance and answers to common questions.
§ 42-14356. Adjustments to achieve comparability
In attempting to accurately assess ongoing business operations, income and property, adjustment may be necessary to minimize differences. The overall objective is to achieve comparability in determining appropriate stabilized income and typical property changes from prior years. Occurrences that may prompt such an adjustment:
1. Are extraordinary, unusual and infrequent events.
2. Are material in nature, of a character different from the typical or customary business operations, not expected to recur frequently and not normally considered in evaluating the operating results of a business.
3. May include material increases or decreases in income and property as a result of such events as write-offs, write-downs and changes in accounting methods or practices.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-14356
What does Arizona Revised Statutes § 42-14356 cover?
Section 42-14356 ("Adjustments to achieve comparability") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-14356?
A common citation format is "Arizona Revised Statutes § 42-14356" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-14356 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.