EXCESS GOLDEN PARACHUTE--Payments in which a corporation agrees to pay key personnel additional compensation packages in lieu of continued employment. Generally, the payment is considered excessive if it equals or exceeds three times the average compensation of the recipient over the previous 5 year period. There is no asset account. The money field is positive.

PRIZES AND AWARDS --Gross income includes all amounts received as prizes and awards, unless it is a scholarship or fellowship grant excluded from gross income. These prizes and awards include (but are not limited to) prizes and awards in contests of all types, as well as any prizes and awards from an employer to an employee in recognition of some achievement in connection with his employment. If the prize or award is not made in money but is made in goods or services, the fair market value of the goods or services is the amount included in income. There is no underlying asset. The money field is positive.

RENTS--Compensation made in any form, by a tenant to a landlord or owner for the use of land, buildings, or any property, movable or fixed, especially when paid in money at regular or specified intervals. A real estate agent reports on Form 1099-MISC the gross amount of rents collected on behalf of a property owner (without deduction or commissions, fees or expenses retained), if such amount totals $600 or more during the taxable year. The underlying asset is the property rented. The money field is positive.

ROYALTIES--A share of proceeds paid to a proprietor, author, or inventor, by those doing business under some right belonging to him. Royalty payments, aggregating $600 or more in a calendar year, made by a publisher directly to an author or his literary agent (individual or partnership, not a corporation) must be reported on Form 1099-MISC. The agent, must file information returns showing the gross amount he received from the publisher (prior to any deduction of commissions, fees, and expenses) and paid over to the author. There may or may not be an underlying asset such as a copyright, patent, land, etc. The money field is positive.

SUBSTITUTE PAYMENTS--A payment in lieu of: (1) tax-exempt interest to the extent that interest has accrued while a short sale was open, and (2) a dividend, if the ax-dividend date is after the transfer of stock for use in a short sale and before the closing of the short sale. The underlying asset account is the bond/stock used in the short sale. The money field is positive.