Understanding the concept of Short Year in the context of taxes, commonly applied to start-up companies or during termination.
In Venture Capital parlance, a start-up is the earliest stage at which a venture capital investor or investment pool will provide funds to an enterprise, usually based on a business plan detailing the background of the management group along with market and financial projections.
A start-up disk is a diskette or CD used to initialize a computer's startup process. It contains enough of the computer's operating system to boot the computer in an emergency.
