Exploring COMEX, the primary futures and options market for trading metals such as gold, silver, and copper, and its role in the global trading system.
An in-depth look at the commencement of coverage, defining when insurance protection begins and its implications.
An in-depth look at Commerce Clearing House (CCH), a key publisher in the realm of tax services and business publications.
A Commercial Blanket Bond provides employers with protection against losses caused by employee dishonesty, covering all employees without individual specifications.
Detailed description of Commercial Credit Insurance, its coverage, and special considerations for businesses.
A comprehensive overview of commercial forgery policies, focusing on coverage for insureds who unknowingly accept forged checks.
A detailed definition of Commercial Loan, its types, special considerations, examples, historical context, applicability, and related terms.
Commercial Paper: Short-term obligations with maturities ranging from 2 to 270 days, issued by banks, corporations, and other borrowers. These unsecured instruments provide flexible debt options at potentially lower rates.
Commercial property refers to real estate intended for use by businesses for retail, wholesale, office, hotel, service, manufacturing, or industrial purposes.
An in-depth analysis of the commingling of funds, its legal implications, and exceptions.
A comprehensive guide to understanding the role, functions, and intricacies of a Commission Broker, who executes trades of stocks, bonds, or commodities for a commission.
A Commitment Letter is an official notification from a lender to a borrower indicating that the loan application has been approved and outlining the terms of the prospective loan.
The Committee on Uniform Securities Identification Procedures (CUSIP) is a committee that assigns identifying numbers and codes for all securities. These CUSIP numbers and symbols are crucial for recording buy and sell orders in the securities market.
Commodities Futures are contracts in which sellers promise to deliver a given commodity by a certain date at a predetermined price. The contract specifies the item, price, expiration date, and standardized unit to be traded.
Comprehensive overview of the Commodities Futures Trading Commission, its regulatory function, historical context, applicability, related terms, and FAQs.
Detailed overview of Commodity Cartel, an organization formed to control the price and supply of a particular commodity, often raw materials. Examples include OPEC and the International Coffee Organization.
Commodity Money refers to money that derives its value from the commodity it is made of, such as gold coins, where the value is typically intrinsic to the material, not merely the denomination stamped on it.
A method to compare financial statements of different companies by converting account groupings to a percentage of sales revenues, facilitating easier comparisons of financial performance.
A comprehensive explanation of Common Stock, its characteristics, associated risks, and benefits in the context of corporate ownership.
Common stock equivalent refers to securities such as preferred stock, convertible bonds, or warrants that can be converted into common stock, potentially diluting the equity of existing common shareholders.
A comprehensive guide to understanding Common Stock Funds, their characteristics, and their role in investment portfolios.
Common Stock Ratio: Understanding the Percentage of Total Capitalization Represented by Common Stock
An in-depth look at the Common Stock Ratio, its significance for creditors and investors, and its impact on financial leverage and safety.
Community Property refers to a legal framework in nine U.S. states wherein property acquired during marriage is presumed to be jointly owned by both spouses and equally divided in the event of a divorce.
A comprehensive overview of the Community Reinvestment Act (CRA), a federal law designed to encourage lending institutions to serve low- and moderate-income communities and combat redlining.
The Commutation Right is the privilege of a beneficiary to take unpaid income payments under a settlement option of an annuity or life insurance policy in the form of a lump sum.
A detailed examination of commuter taxes, their applications, implications, historical context, and more.
An in-depth look at comparables (comps) in real estate, which are properties similar to the one being sold or appraised. This article explores various facets, including adjustments and appraisals, providing a comprehensive understanding of the concept.
Financial statements covering different dates but prepared consistently, facilitating comparative analysis as per accounting conventions.
An in-depth exploration of Comparative Market Analysis (CMA), its methodology, significance, and application in real estate valuation.
Comparison shopping is a process whereby a consumer gathers comprehensive information about products and services to compare before making a purchase. This practice involves visiting stores, comparing advertisements, and conducting related research.
Comprehensive coverage on compensatory damages, their types, tax implications, historical context, and related terms.
An in-depth look at compensatory stock options, detailing their purpose, measurement, applicability, and related terms within the context of employee compensation.
Competitive Equilibrium, also known as Equilibrium Price, represents a state in market economics where supply equals demand, ensuring that all market transactions occur without excess supply or demand.
Compilation presentation refers to the financial statement information presented by the entity without an accountant's audit or assurance as to its conformity with Generally Accepted Accounting Principles (GAAP). This process follows the AICPA Statements on Standards for Accounting and Review Services (SSARS).
A comprehensive look at complementary goods, their demand dynamics, and examples in the market.
A complete audit is a comprehensive examination of a company's system of internal control and its detailed accounting records, including all subsidiary records and supporting documents.
An in-depth look at complete liquidation, its process, legal implications, and related considerations in the context of corporate finance.
The Completed-Contract Method is an accounting approach where net profit on a long-term contract is reported only upon the completion of the contract.
A legal instrument used to ensure the completion of a real-estate development according to specific conditions and requirements.
A detailed examination of complex capital structures in finance, including the implications of potential dilution, dual presentation of earnings per share, and comprehensive definitions.
An in-depth exploration of complex trusts, their creation, taxation, and applicability, with examples and historical context.
Component Depreciation involves depreciating property based on the lifespan of individual assets within it, such as electrical and plumbing components, roofs, and foundations. The method contrasts with composite depreciation and has seen diminished use due to tax regulations.
Composite Depreciation: This accounting method applies one depreciation rate to a group of assets, ensuring a simplified calculation of depreciation expenses. Commonly used in real estate where different components of a building have varying useful lives.
An arrangement in which creditors agree to accept partial payment in full settlement of their claims, commonly seen in small, unincorporated business failures.
Comprehensive explanation of the Compound Amount of One and how it represents the growth of $1 with compounded interest. Illustrated with a detailed example and formulae.
A comprehensive overview of the Compound Amount of One (CAO), including its definition, formula, examples, and historical context. Explore the importance and applications of CAO in finance, investments, and more.
A detailed exploration of the Compound Growth Rate, its calculation, significance, and applications.
A comprehensive guide to understanding compound interest, its calculations, frequencies, historical context, and applications.
A comprehensive guide to compound journal entries, providing insights into examples, types, applicability, and historical context.
A detailed description of the Comprehensive Annual Financial Report (CAFR), which provides a thorough and publicly accessible financial summary of a governmental entity.
Comprehensive General Liability Insurance (CGL) provides coverage against all liability exposures of a business unless specifically excluded. It includes coverage for products, completed operations, premises, operations, elevators, and independent contractors.
Comprehensive insurance provides coverage in the event of physical damage (other than collision) or theft of your vehicle, offering extensive protection beyond just accidents.
Learn about COMPS, short for Comparables, an essential term in real estate appraisal used to determine property value by comparing it to similar properties.
The Comptroller of the Currency is a federal official appointed by the President and confirmed by the Senate, tasked with overseeing national banks including chartering, examining, and supervising financial institutions.
Comprehensive entry about Compulsory Checkoff, its applications, historical context, and related terms.
Computerized Loan Origination (CLO) refers to the use of specialized computer software in the origination of mortgage loans, often by an individual who is not a loan officer, connecting the originator to various mortgage lenders. It enables real estate brokers to offer a broader range of services.
Comprehensive overview of Concentration Banking, detailing its processes, benefits, historical context, and modern applications.
The concentration ratio measures the proportion of sales provided by the largest firms in an industry, often highlighting the degree of market power held by those firms.
A comprehensive examination of Concession Agreements, including their structure, types, key components, examples, and practical implications in international investments.
A conditional sale involves a transaction where the vendee gains possession and use of goods while the title transfer is contingent upon specific conditions, typically full payment of the purchase price. It may also refer to a purchase accompanied by a resale agreement under certain terms.
In-depth explanation of condominium conversion, its types, legal frameworks, historical aspects, and implications for property owners and tenants.
Understanding the Conduit Approach in finance, where income or deductions flow through from one entity to another, like in partnerships or trusts.
A Conforming Loan is a residential mortgage loan eligible for purchase by FNMA or FHLMC, offering lower interest rates and more favorable terms than nonconforming loans, with dollar limits adjusted annually.
A comprehensive look at the principles and implications of conservatism in accounting and other contexts, including finance, business, and politics.
An in-depth exploration of consignment, focusing on its definition, types, historical context, and applications.
An in-depth exploration of the Consistency Principle in accounting, which ensures the use of the same accounting procedures by an accounting entity from period to period.
A consolidated financial statement brings together all assets, liabilities, and other operating accounts of a parent company and its subsidiaries. It provides a comprehensive view of the financial health of the entire corporate group.
Comprehensive guide on consolidated tax returns, detailing how affiliated groups of companies combine their tax reports. Includes eligibility criteria, benefits, examples, and legal considerations.
Comprehensive guide on consolidated taxable items that are eliminated from separate taxable income, computed on a consolidated basis, and combined with the aggregated separate taxable income, including examples, historical context, and related terms.
Detailed explanation of Consolidation as a Type A reorganization, where two or more corporations combine into a new corporation, including tax implications and historical context.
A consolidation loan combines multiple loans or debts into a single loan, often with the aim of reducing the total monthly payments.
Constant dollars refer to the value of money from a base year, adjusted to compare purchasing power over different time periods.
A constant-payment loan is a type of loan where equal payments are made periodically, ensuring the debt is fully paid off by the final payment. Explore its functionality, applications, and comparisons with other loan types.
A detailed definition and explanation of a Construction Loan, its types, special considerations, examples, historical context, applicability, comparisons, related terms, frequently asked questions (FAQs), references, and final summary.
An in-depth examination of constructive dividends, where transactions between closely held corporations and shareholders are recharacterized.
An in-depth analysis of constructive ownership of stock, focusing on attribution rules as defined by tax and business regulations.
A comprehensive overview of the Consumer Confidence Survey as a leading indicator of consumer spending, gauging public confidence about the health of the U.S. economy through random sampling.
Detailed overview of Consumer Finance Companies, their functions, and significance in the financial landscape. See also: Finance Company.
Interest incurred on personal debt and consumer credit, commonly known as consumer interest, was a significant aspect of personal finance. This entry provides a detailed exploration of its definition, historical context, implications, and related terms.
The Consumer Price Index (CPI) is a measure of the change in consumer prices as determined by a monthly survey by the U.S. Bureau of Labor Statistics. This article explores its components, significance, historical context, and applications.
An economic concept referring to the additional satisfaction or utility a consumer gains from purchasing a product for a price lower than the maximum they are willing to pay.
A comprehensive analysis of consumption, encapsulating its macroeconomic role as the total spending by individuals or nations on goods consumed during a specified time period.
The Consumption Function represents the mathematical relationship between the level of consumption and the level of income, demonstrating that consumption is greatly influenced by income levels.
The Consumption Possibility Line represents the maximum amounts of consumption possible at varying levels of disposable income or Gross Domestic Product (GDP). It helps in understanding the consumption capacity within an economy based on income constraints.
Detailed exploration of contingency in financial management, including contingency funds and contingent liabilities.
A Contingency Fund is an amount reserved for potential losses due to unforeseen business set backs. It serves as a financial buffer, though it is not tax-deductible.
A contingent beneficiary is an individual or entity designated to receive the proceeds or benefits of a trust or estate only if a specified event occurs, such as the death of the primary beneficiary.
A comprehensive explanation of a contingent fee, its application in professional services, commonly in legal cases, where charges depend on the successful outcome of the case, often calculated as a percentage of the client's recovery.
An in-depth look at the 'Continuity of Life' characteristic in corporations, ensuring that events like death or bankruptcy of members do not dissolve the organization.
Continuous Audit: An examination conducted on a recurring basis throughout the accounting period to detect and correct mistakes and improper accounting practices prior to the reporting year-end. A continuous audit also spreads the CPA's work throughout the year.
A detailed explanation of Contra-Asset Accounts, their types, significance, examples, and related terms.
An in-depth exploration of the contract interest rate, also known as the face interest rate, covering definitions, types, applications, and more.
A comprehensive explanation of property and liability insurance contracts that ensure the insured is restored to their original financial condition after a loss, without profiting from the loss.
Comprehensive guide to understanding the concept of Contract Price in Installment Sales for tax purposes, including its definition, calculation, historical context, and significance.
An in-depth exploration of the contract rate, also known as the face interest rate, defining its relevance in financial agreements.
A comprehensive overview of contraction in both corporate finance and macroeconomics, outlining the implications for shareholders, business cycles, and national economies.
A detailed examination of contrarian investing, its principles, strategies, and how it contrasts with mainstream investment approaches.
An in-depth exploration of Contributed Capital, including definitions, types, examples, historical context, applicability, and related terms such as Paid-in Capital and Surplus.
Contribution Profit Margin is the excess of sales price over variable costs. This amount offsets fixed costs and contributes to gross profit. Learn more about its calculation, significance, and related concepts in cost accounting.
An in-depth explanation of Contribution to Capital, encompassing its definition, types, implications in business, examples, historical context, and its relation to Capital Contributions and Capital Calls.
