ESA

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ESA

(ee -să) Abbrev. for European Space Agency.
Collins Dictionary of Astronomy © Market House Books Ltd, 2006

ESA

(architecture)
Enterprise Systems Architecture.

ESA

(body)
European Space Agency.
This article is provided by FOLDOC - Free Online Dictionary of Computing (foldoc.org)

ESA

(1) (Enterprise Services Architecture) See enterprise SOA.

(2) (Enterprise System Architecture) An IBM mainframe brand. See ESA/370 and ESA/390.
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References in periodicals archive ?
After 2001, there would be no phase-out of the availability of a Coverdell Education Savings Account for the couple, and they would receive full benefit of a contribution.
Coverdell Education Savings Accounts (CESAs, formerly known as Education IRAs) have been around for awhile.
Coverdell Education Savings Accounts (ESAs)--formerly known as Education IRAs--do not give any immediate tax benefit, but they allow beneficiaries to accrue tax-free earnings for qualifying educational expenses.
* Any remaining qualified expenses may then be allocated and claimed against distributions from Coverdell education savings accounts and qualified tuition plans; (48)
Also, a taxpayer who has higher education expenses paid by a tax-free distribution from a Coverdell Education Savings Account (Coverdell ESA), a qualified tuition program, or an education savings bond may not use the same expenses for this deduction.
If a beneficiary receives taxable distributions from both a QTP and a Coverdell Education Savings Account (ESA) in the same year, as discussed below, the postsecondary expenses must be allocated between the distributions.
You should look to contribute to both a 529 college savings plan and a Coverdell education savings account. Both are tax-advantaged savings vehicles.
Variety permitted: In addition to traditional checking and savings accounts, refunds also can be directed to an IRA, health savings account or Coverdell education savings account; refunds cannot be deposited into more than one account for taxpayers who file Form 8379, Injured Spouse Allocation.
It works like the Coverdell Education Savings Account, formerly the Education IRA.
But while you can't write off your child's parochial school education as a deduction, you can get some tax benefit by establishing a Coverdell Education Savings Account (formerly an Education IRA that pays qualified education expenses for a designated beneficiary.