An adjuster is an individual employed by a property and casualty insurance company to evaluate and settle claims brought by insureds. The adjuster assesses the merits of each claim and makes recommendations to the insurance company.
An in-depth look at adjusting entries in accounting, including their purpose, types, and examples.
Adjustments (in Appraisal) refer to the dollar value or percentage amounts that are added to or subtracted from the sales price of a comparable property to provide an indication of the value of the subject property. These adjustments account for variations in features between the comparable property and the subject property.
Administered Price is the price of a good or service set by a governmental or nonmarket agency. This includes controls on wages and rents.
An in-depth exploration of administered prices, also known as rigid prices. Learn about their definition, types, significance, and impact on the economy.
Comprehensive coverage of administrative expenses, detailing their nature, examples, historical context, and their role in accounting.
An in-depth exploration of advance funded pension plans, detailing their mechanisms, types, benefits, and implications for employees and employers.
An Affiliated Company is a company that is connected to another through ownership by a third party or by holding less than a majority of the voting stock. It plays significant roles in various sectors including Banking, Finance, Insurance, and Economics.
Comprehensive guide to Affiliated Groups for consolidated tax returns, including definitions, types, examples, historical context, and relevant FAQs.
An in-depth look at affiliated wholesalers, their role, and their impact on the supply chain and retail industry.
A comprehensive overview of the after market, also known as the secondary market, its importance in finance, types, and key considerations.
A provision in a mortgage agreement stating that any property acquired by the borrower after the signing of the mortgage will serve as additional security for the obligation.
An in-depth explanation of After-Tax Basis, a method for comparing returns on corporate taxable bonds versus municipal tax-free bonds.
An in-depth look at after-tax cash flow in real estate, including its calculation, significance, and implications for investors.
An in-depth look at the rate of return on an equity interest, accounting for financing costs and tax implications.
Comprehensive explanation of after-tax proceeds from resale, describing the final amount left for the investor after all transaction costs and personal income taxes.
The After-Tax Real Rate of Return represents the true earning on an investment after adjustments for taxes and inflation. Understand how it highlights the actual financial gain.
An in-depth exploration of the concept 'Against the Box' in finance, where a short sale is made by the holder of a long position in the same stock, often utilized for hedging or speculative purposes.
Exploring the concept of agency in general terms, finance, government, investments, and personnel.
Agglomeration refers to the accumulation into a single entity of several diverse and unrelated activities. Conglomerate companies are prime examples of agglomeration.
A comprehensive overview of Aggregates across various fields including Economics, Finance, and Statistics.
The Aggregate Demand Curve represents the total quantity of goods and services demanded across the economy at each price level. This essential economic concept helps elucidate how price levels impact the overall demand within a market.
Aggregate Income: Sum total of all incomes in an economy, representing a comprehensive measure of economic performance before adjustments.
Explore the aggregate supply curve, its significance in economics, its components, and how it interacts with other economic indicators. Learn about various types of aggregate supply curves, their implications, and historical perspectives.
A comprehensive guide to Aggressive Growth Funds in the stock and mutual fund markets.
An Alien Corporation is a company incorporated under the laws of a foreign country, regardless of where it operates. It is often synonymous with the term foreign corporation. In U.S. state law, a foreign corporation can also refer to a corporation formed in a different U.S. state where it does business.
Comprehensive overview of alimony payments, including taxation rules, definitions, examples, historical context, and relevant terms.
An in-depth look at All Risk/All Peril insurance, highlighting its extensive coverage, exclusions, and relevance in property insurance.
An in-depth exploration of the pricing strategy 'All the Traffic Will Bear,' where prices are set at the maximum level that customers are willing to pay.
Understanding the various contexts and applications of the term 'allocate' in different fields such as general usage, accounting, finance, and resource management.
Allocated benefits in a defined-benefit pension plan ensure guaranteed pensions for employees as premiums are received and paid up, securing their retirement even if the employer goes out of business.
Exploring how scarce factors of production and goods are apportioned amongst producers and customers.
Allocative Efficiency refers to the state where resources are distributed in a way that maximizes the net benefit received by society. See also Pareto's Law.
A comprehensive look into allowance for bad debts, its significance, calculation methods, examples, and impact on financial statements.
Comprehensive article detailing the concept of Allowance for Depreciation, also known as Accumulated Depreciation, its calculation methods, implications, and examples.
Alpha represents the amount of return expected from fundamental causes such as the growth rate in earnings per share, contrasting with Beta, which measures volatility.
ALT-A Mortgages are residential property-backed loans made to borrowers with better credit scores than subprime borrowers but provide less documentation than normally required for a loan application. Explore their implications, types, and comparison to other mortgage types.
An in-depth explanation of the alternate valuation date, used for estate tax purposes to assess the value of an estate six months after the date of a person's death.
Explore alternative investments encompassing a range of options beyond traditional stocks and bonds, including art, coins, precious metals, stamps, arbitrage, derivatives, hedge funds, leveraged buyouts, private equity, real estate, and venture capital.
Understanding the Alternative Minimum Tax (AMT), its application, history, and impact on corporate and high-income noncorporate taxpayers.
A comprehensive look into Alternative Mortgage Instruments (AMIs), their types, benefits, drawbacks, and comparison with traditional fixed-interest-rate, level-payment amortizing loans.
The process of gathering and accumulating items, such as money, property, or goods, often for future use or sale. Companies might stockpile commodities anticipating future price increases.
The American Association of Individual Investors (AAII) is an organization committed to the investment education of its more than 150,000 members, headquartered in Chicago. It offers resources, educational content, and tools to help individual investors make informed decisions. Annual membership dues are approximately $29.
The American Bankers Association (ABA) is a prominent trade organization for officers of commercial banks in the United States, providing industry publications, advocacy, and professional development.
An American Depositary Receipt (ADR) is a financial instrument issued by U.S. banks that allows domestic investors to buy shares in foreign companies more conveniently. ADRs trade on U.S. stock exchanges and over-the-counter markets like domestic stocks.
Comprehensive legislation that repeals the Foreign Sales Corporation/Extraterritorial Income regime, creates a new tax deduction for manufacturers, enhances small business expensing, and introduces numerous other changes affecting U.S. businesses and tax regulations.
The American Opportunity Tax Credit (AOTC) provides a tax credit of up to $2,500 annually for qualified education expenses for the first four years of postsecondary education. It is a modification of the former Hope Scholarship tax credit.
Comprehensive overview of the American Stock Exchange (AMEX), including its history, trading features, and acquisition by NYSE Euronext.
Comprehensive coverage of the Amortization Period, detailing the timeframe during which principal and interest payments for a loan are made, and the process to fully amortize the loan.
An Amortization Schedule is a comprehensive table detailing each periodic payment on a loan, delineating the interest and principal components, and displaying the remaining unpaid loan balance for the loan's full term.
Detailed explanation of Amortization Term, its relevance in debt repayment, different structures, and practical examples.
An amortized loan involves periodic payments towards both principal and interest, ultimately resulting in the full repayment of the principal amount over the loan's term.
An in-depth explanation of 'Amount', its types, applications, historical context, and related terms.
Understanding the Compound Amount of One Per Period: Formula, Examples, and Applications
An analyst is a professional who studies data and provides recommendations on business actions. Analysts may specialize in various fields such as budgets, credit, securities, financial patterns, and sales.
A comprehensive and detailed examination of the procedures and techniques employed to perform an analysis of a situation or event.
An anchor tenant is the primary, often major, tenant in a shopping center or office building, playing a crucial role in attracting other tenants and securing financing.
Detailed information on the term 'ancillary,' its applications, types, historical context, examples, and related terms in various fields.
A comprehensive explanation of the statistical technique of annualizing, which extends figures covering a period of less than a year to encompass a 12-month period, accounting for any seasonal variations to ensure accuracy.
A comprehensive overview of Annual Debt Service, its components, significance, and calculations in corporate finance.
A comprehensive overview of Annual Earnings, including definitions, tax implications, and reconciliation processes.
Annual Gift Tax Exclusion allows donors to exclude a specified amount of their gifts from gift taxes each year. The exclusion amount has been $13,000 per donee for the years 2010 and 2011 and increases periodically to account for inflation.
An Annual Meeting is a once-a-year gathering where company managers report to stockholders on the year's results and the board of directors stands for election.
An in-depth explanation of the Annual Mortgage Constant, its formula, applications, and significance in finance and real estate.
Comprehensive guide on Annual Percentage Rate (APR) - the cost that consumers pay for credit, expressed as a simple annual percentage.
A comprehensive definition and explanation of annual wage, including calculation, types, significance, and related terms.
A comprehensive explanation of the Annualized Rate, its calculation, application, and relevance in various fields such as finance and sales.
An annuitant is an individual who receives the benefits of an annuity, a financial product that guarantees a series of payments for life or a specified period.
Detailing the process of beginning a series of payments from the capital built up in an annuity with conditions on fixed amounts, periods, or lifetimes.
Annuity Due is a type of annuity where payments are made at the beginning of each period. Explore its definition, mathematical formulas, types, and more.
A comprehensive understanding of Annuity Factor, its mathematical representation, applications, and importance in Finance and Economics.
An annuity in advance is a series of equal or nearly equal payments made at the beginning of each period, commonly used in lease agreements and certain types of loans.
Annuity In Arrears, also known as Ordinary Annuity, refers to a series of equal payments made at the end of consecutive periods over a fixed length of time. Commonly used in finance and real estate.
Annuity Income provides regular payments derived from an annuity investment, offering financial stability and predictability for individuals in retirement or other financial planning scenarios.
The expected duration an investor plans to hold a particular investment before selling it.
An apartment building is a residential structure with multiple apartment units, sharing a common entrance and hallway, and sometimes featuring additional commercial spaces. Understand its definition, depreciation rules, and applications.
Understanding the definition, purpose, and implications of an appeal bond in the judicial system.
An in-depth look at the Application of Funds in financial statements, exploring the Working Capital and Cash concepts, and their implications.
A comprehensive insight into the professional opinion or estimate of the value of a property.
An Appraisal Report outlines the findings of an appraisal engagement, with formats including restricted, summary, and self-contained reports, as dictated by the Uniform Standards of Professional Appraisal Practice (USPAP).
Detailed exploration of Appraisal Review, including processes, standards, and methodologies involved in the appraisal review performed by one appraiser on another appraiser's report.
A statutory remedy available to minority stockholders who object to extraordinary corporate actions, ensuring fair compensation through a stock repurchase.
An in-depth exploration of the concept of appraising, focusing on the estimation of property value, including methods, considerations, historical context, and related terms.
A comprehensive guide to understanding the role of an appraiser, their qualifications, importance in various fields, and leading professional organizations.
The term 'appreciate' encompasses both the increase in value and the recognition of significance. This article explores the multifaceted definition of appreciate, its applications in various fields, and its historical context.
Appreciated property refers to assets that have a fair market value greater than their original cost, adjusted tax basis, or book value. This entry covers types, considerations, examples, historical context, applicability, comparisons, related terms, FAQs, and references.
Appropriated Expenditure refers to the amount set aside in a budget for a specific acquisition or purpose.
A comprehensive guide to the approved list of investments that mutual funds or other financial institutions are authorized to make. This list can be statutory and is critical to ensure fiduciary responsibility.
An arbitrage bond is issued by a municipality to gain an interest rate advantage by refunding higher-rate bonds before their call date. The proceeds from the lower-rate refunding issue are invested in higher-yielding treasuries until the first call date of the higher-rate issue being refunded.
An arbitrageur is a person or firm that engages in arbitrage to exploit price differences in various markets. By doing so, they help in ensuring market efficiency.
An arm's-length transaction refers to a deal in which the buyers and sellers act independently without one party influencing the other, ensuring that both parties act in their own best interests.
A comprehensive look at arrearage, covering its definition, applications in finance and investment, historical context, and related terms.
ASA designation awarded by the American Society of Appraisers upon meeting rigorous requirements including experience, education, and approved appraisal reports.
The selling price a property owner sets for the property. Also referred to as asking price. See related terms such as Asking Price and Bid and Asked.
The asking price is the price at which an investment or asset is offered for sale. It is also known as the ask price, asked price, or offering price.
Assemblage: The real estate process of combining two or more adjoining parcels of land into a unified larger tract, typically increasing its overall value.
Comprehensive overview of the term 'assess', its definitions, types, examples, historical context, applicability, comparisons, related terms, FAQs, references, and summary.
Detailed explanation of assessments, including tax liabilities and common expense shares. Explore types of assessments, their applications, and related terms.
Understanding the Assessment Ratio: Its Definition, Calculation, and Implications in Property Taxation
