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Coda |
Also found in: Dictionary/thesaurus, Medical, Acronyms, Wikipedia, Hutchinson | 0.04 sec. |
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(1) A distributed file system developed at Carnegie Mellon University in the late 1980s. Evolving from the Andrews File System, Coda is noted for its ability to withstand network failures. See AFS. |
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CODA Group plc, a finance systems specialist, has brought out CODA-Control Manager, a finance tool intended to make the period-end close process faster and more controlled for users of SAP[R] solutions. Definition: The final regulations define a designated Roth contribution as an elective contribution under a qualified CODA that is (1) designated irrevocably by the employee at the time of the cash or deferred election as a designated Roth contribution; (2) treated by the employer as includible in the employee's income at the time the employee would have received the amount in cash if he or she had not made the cash or deferred election; and (3) maintained by the plan in a separate account. The Coda offers a net operating income of approximately $970,000. |
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