reclassify

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reclassify

[rē′klas·ə·fī]
(ordnance)
To change the security classification of a document, piece of equipment, or the like.
References in periodicals archive ?
Before being reclassified Hawn's estate was valued for tax at $3million.
This executes Part II of MSCI's 2013 annual market classification review, and comes after Greece was reclassified from Developed to Emerging market status, and Morocco from Emerging to Frontier market status on November 27, 2013.
If the transaction that gave rise to the unidentifiable intangible asset was a business combination, the carrying amount of that asset shall be reclassified to goodwill (8) (reclassified goodwill) as of the later of the date of acquisition or the date Statement 142 is applied in its entirety (9) (Statement 142 application date).
Relying on a longstanding, recognized practice of a significant segment of the emergency medicine industry, P treated each of the reclassified physicians as an independent contractor.
The IRS reclassified the rental income as nonpassive and denied the credit.
Payments for the distributee partner's share of partnership unrealized receivables, to the extent the receivables do not have basis to the partnership and if the payments are reclassified as Sec.
The IRS denied the deduction and reclassified the payment as a constructive dividend to Hood.
If the shareholder fails to demand a fee before signing the guarantee, the payment is likely to be reclassified as a constructive dividend to the extent the company has undistributed earnings and profits.