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Lists

Lists are a great way to organize short, key points and data. Lists should not be used for large amounts of information that is in a paragraph form. If you are going to use a list, it should make sense for the content to be in a list form. Lists are best used for short and quick information. The type of lists should make sense for the information you are presenting. If it is a list of steps you need to take, an ordered list makes sense. If you have a list of ingredients in a recipe, then an unordered list would make sense. Lists can also be good when used for giving key terms and their definitions at the start or the end of a lesson. If you use a list format for key terms and definitions, be sure to use a Definition List style markup.

Definition lists

Example:

Key Terms/Concepts
Articles of Incorporation
(also known as the Certificate of Incorporation) the legal documentation required by the incorporating state that identifies the business name, purpose, location, incorporators, stock provisions, and so on. Once the incorporation is approved by the state, the articles and the state’s approval become the Corporate Charter.
C-Corporation
a standard corporation under the law with limited liability for its stockholders. The corporation is taxed as a legal entity and the stockholders are taxed for the income earned in the form of stock dividends they receive.
Corporation
a legal entity formed under law with separate, independent liability from its owners. An artificial entity that is owned by stockholders or shareholders whose liability is limited to the extent of their investment in the business.
Franchise
a business agreement where a parent company (the franchisor/franchiser) gives exclusive rights to certain products/services, business name, product concept, or business system to a local business (the franchisee) in exchange for fees, royalties, and some control over certain aspects of the local business operation.
General Partnership
all partners share in managing and operating the business and assume personal liability for the acts of the other partners and the business debts.
Joint Venture
a temporary partnership formed by two or more organizations for a specific, limited profit-making purpose.
Limited Liability Company
a relatively new form of ownership that combines the individual tax benefits of a partnership with the limited liability benefits of a corporation.
Limited Partnership
a business which is managed by and is the unlimited responsibility of the general partner(s). Limited partners do not participate in the management of the business and are financially liable only to the extent of their investment into the business.
Partnership
a legal association of two or more individuals to co-own a business, for the purpose of earning a profit for the owners.
Partnership Agreement
(also known as the articles of partnership or co-partnership) the legal document developed at the onset of the partnership outlining the rights, duties and responsibilities of the partners. If no such document exists, the partnership will be governed by the Uniform Partnership Act.
S-Corporation
a special corporation that can be established under the Internal Revenue Service Code if certain provisions are met. It retains all of the rights of a C-Corporation but does not have double taxation. Corporate income is passed on to the owners and taxed at the individual rates.
Sole Proprietorship
a business owned and managed by one individual. It is the oldest and most popular form of business ownership.
Unlimited Liability
the business owner is personally responsible for the debts of the business.

Example Code:

<h1>Definitions List: Key Terms/Concepts</h1>
<dl>
    <dt>
        <strong>Articles of Incorporation </strong></dt>
    <dd>
        (also known as the Certificate of Incorporation) the legal documentation required by the incorporating state that identifies the business name, purpose, location, incorporators, stock provisions, and so on. Once the incorporation is approved by the state, the articles and the state's approval become the Corporate Charter.</dd>

    <dt>
        <strong>C-Corporation</strong></dt>
    <dd>
        a standard corporation under the law with limited liability for its stockholders. The corporation is taxed as a legal entity and the stockholders are taxed for the income earned in the form of stock dividends they receive.</dd>

    <dt>
        <strong>Corporation</strong></dt>
    <dd>
        a legal entity formed under law with separate, independent liability from its owners. An artificial entity that is owned by stockholders or shareholders whose liability is limited to the extent of their investment in the business.</dd>

    <dt>
        <strong>Franchise </strong></dt>
    <dd>
        a business agreement where a parent company (the franchisor/franchiser) gives exclusive rights to certain products/services, business name, product concept, or business system to a local business (the franchisee) in exchange for fees, royalties, and some control over certain aspects of the local business operation.</dd>

    <dt>
        <strong>General Partnership </strong></dt>
    <dd>
        all partners share in managing and operating the business and assume personal liability for the acts of the other partners and the business debts.</dd>

    <dt>
        <strong>Joint Venture</strong></dt>
    <dd>
        a temporary partnership formed by two or more organizations for a specific, limited profit-making purpose.</dd>

    <dt>
        <strong>Limited Liability Company </strong></dt>
    <dd>
        a relatively new form of ownership that combines the individual tax benefits of a partnership with the limited liability benefits of a corporation.</dd>

    <dt>
        <strong>Limited Partnership</strong></dt>
    <dd>
        a business which is managed by and is the unlimited responsibility of the general partner(s). Limited partners do not participate in the management of the business and are financially liable only to the extent of their investment into the business.</dd>

    <dt>
        <strong>Partnership</strong></dt>
    <dd>
        a legal association of two or more individuals to co-own a business, for the purpose of earning a profit for the owners.</dd>

    <dt>
        <strong>Partnership Agreement</strong></dt>
    <dd>
        (also known as the articles of partnership or co-partnership) the legal document developed at the onset of the partnership outlining the rights, duties and responsibilities of the partners. If no such document exists, the partnership will be governed by the Uniform Partnership Act.</dd>

    <dt>
        <strong>S-Corporation </strong></dt>
    <dd>
        a special corporation that can be established under the Internal Revenue Service Code if certain provisions are met. It retains all of the rights of a C-Corporation but does not have double taxation. Corporate income is passed on to the owners and taxed at the individual rates.</dd>

    <dt>
        <strong>Sole Proprietorship</strong></dt>
    <dd>
        a business owned and managed by one individual. It is the oldest and most popular form of business ownership.</dd>

    <dt>
        <strong>Unlimited Liability</strong></dt>
    <dd>
        the business owner is personally responsible for the debts of the business.</dd>
</dl>

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