A Defined-Contribution Pension Plan is a retirement plan in which the amount of contributions is fixed, but the benefits vary based on investment performance. This article provides comprehensive details on types, benefits, examples, and comparisons with defined-benefit plans.
An in-depth exploration of deflation, its causes, impacts, differences from inflation and disinflation, historical context, and more.
The concept of Deflationary Gap describes the situation when Gross Domestic Product (GDP) is below its full-employment level, leading to unemployed resources and potentially falling prices.
An explanation of Degression as the progressive decline in an item, including its relevance to economics, finance, and investments.
Learn about Delayed Exchange, a tax-free exchange under Section 1031 of the Internal Revenue Code, which allows investors to defer capital gains taxes on investment property sales.
Detailed insight into delayed opening, the postponement of the start of trading in a stock due to a gross imbalance in buy and sell orders.
Deleverage refers to the process of reducing debt levels by any entity, from corporations to governments and individuals, to improve financial health and stability.
Comprehensive analysis of delinquency, covering its general meaning, financial context, types, and its distinctions from default.
A detailed description of what Delinquency Rate is, its calculation methods, importance, implications, historical context, and related terms in Finance.
A comprehensive definition of the term 'delinquent' which refers to payments that are overdue and unpaid, including related legal and financial aspects.
Comprehensive understanding of Delinquent Return for tax purposes, penalties involved, historical context, and comparisons with related terms.
Delisting refers to the removal of a security's listing on an organized stock exchange such as the New York Stock Exchange due to failure to maintain minimum listing requirements.
An exploration of 'Delivery Date' in finance, including its meaning in futures contracts and NYSE transactions.
A comprehensive overview of demand, an economic expression of desire and ability to pay for goods and services, including types, examples, and historical context.
Understanding the Demand Curve: a graphical representation of the relationship between the price of a good or service and the quantity demanded, typically showing an inverse relationship.
Demand Deposit accounts allow immediate access to funds without prior notice to the bank. Withdraw money via checks, cash from ATMs, or online transfers.
An exploration of the demand for money, its determinants, functions, and its role in monetary policy and inflation control.
A demand loan is a type of loan that is payable on request by the creditor rather than on a specific date, offering flexibility to both lenders and borrowers.
A detailed definition and explanation of a demand note, its types, special considerations, and historical context.
An in-depth look at Demand Price, how it is derived from the demand schedule or demand curve, its significance, and real-world applications.
A demand schedule is a table that shows the relationship between the price of a good and the quantity demanded. It helps in understanding how consumers' purchasing decisions change with variations in price.
An in-depth exploration of Demand-Pull Inflation, a phenomenon where prices rise because demand for goods and services exceeds supply.
Demonetization refers to the process of withdrawing a specific form of currency from circulation, rendering it no longer legal tender. An example includes the 1978 Jamaica Agreement between major IMF member countries, which officially demonetized gold as a medium of international settlements.
A comprehensive overview of demurrage charges applied to shipping vehicles when held excessively by the consignor or consignee.
Comprehensive guide on demutualization, the process of converting a mutually owned company to a shareholder-owned company, including its significance, benefits, and implications.
A detailed exploration of the concept of denomination, encompassing its definition, types, historical context, and applicability in various financial instruments.
An in-depth explanation of the Departure Permit, detailing its application process, forms required, and compliance with U.S. income tax laws for departing aliens.
An overview of dependent coverage in life and health insurance policies, including definitions, types, special considerations, examples, and applicability.
Depletion is the process whereby the cost or other basis of a natural resource, such as a coal interest, is recovered upon the extraction and sale of the deposit. There are two primary methods for determining the depletion allowance: cost and percentage.
Comprehensive guide to understanding deposits in transit, their importance in bank reconciliations, and their role in accounting.
Deposit insurance is a measure implemented to safeguard depositors by guaranteeing their deposits in case a financial institution fails. This article covers its types, applications, historical context, and more.
Depositary Receipts facilitate global investment by allowing investors to hold shares in foreign companies through domestic financial securities.
The Depository Trust Company (DTC) is a central entity for electronic exchange of stock and bond certificates, owned by major financial institutions and exchanges on Wall Street.
In-depth explanation of Depreciable Basis, vital for asset management and taxation purposes.
A comprehensive guide to understanding depreciable life, including definitions for both tax and appraisal purposes, calculations, examples, and related terms.
Comprehensive overview of depreciable real estate, its classifications, and the implications according to the Internal Revenue Code.
An in-depth explanation of depreciable realty, including criteria for depreciation, legal frameworks, and practical examples.
Depreciated Cost, calculated as the original cost of a fixed asset minus accumulated depreciation, represents the adjusted basis of that asset. It is a crucial concept in accounting and finance, affecting tax calculations, financial statements, and investment appraisals.
A comprehensive guide to the concept of depreciation in accounting, focusing on its application for taxpayers and businesses, along with its economic implications.
Explore the concept of depreciation allowance, its implications in business, how it permits annual deductions for wear and tear, and the overall diminution of property value.
Depreciation Methods: Accounting Techniques for Allocating the Cost of an Asset Over Its Useful Life
A comprehensive guide to the various accounting techniques used to allocate the cost of tangible and intangible assets over their useful life.
Depreciation recapture refers to the process whereby gains from the sale of depreciated property are taxed as ordinary income specifically linked to the depreciation previously deducted.
Understanding the concept of depreciation recapture, which involves taxing at ordinary rates part of the gain on a sale that represents prior depreciation allowances.
An in-depth explanation of Depreciation Reserve, its purpose, calculations, and implications in financial accounting.
A detailed explanation of Depression as an economic condition characterized by a significant decline in business activity, falling prices, and rising unemployment.
An in-depth exploration of Derivative Securities, their types, applications, and impact in financial markets.
Derived demand refers to the demand for capital goods and labor, which arises from the demand for finished goods. This concept is crucial in understanding market dynamics and production decisions.
A descriptive memorandum serves as an offering circular for property or securities when a full prospectus is not required. It provides essential information to potential investors.
An in-depth exploration of the trading desk at the New York Federal Reserve Bank, also known as the Desk, which is the operational arm of the Federal Open Market Committee (FOMC).
An in-depth explanation of Devaluation, its types, historical context, and its impact on the global economy.
A Development Stage Enterprise focuses on establishing itself through early operations and planning, with minimal to no significant revenue generation.
Dilution Effect on Earnings Per Share: Impact of Convertible Securities, Warrants, and Stock Options
Understanding the dilution effect on earnings per share (EPS) and book value per share if all convertible securities were converted and/or all warrants or stock options were exercised.
A detailed explanation of a 'DIP' in securities prices, its relevance in trading strategies, and advice for investors.
An in-depth look at the Direct Charge-Off Method, a key accounting practice for writing off specific bad debts.
Direct costs are labor and materials that can be identified physically in the product produced. This article explores the definition, examples, historical context, and applicability of direct costs in various industries.
Direct Deposit is an arrangement whereby a dividend or other receipt can be deposited directly to the recipient's checking or savings account, often through electronic means.
Direct investment involves purchasing financial assets directly from the issuer, unlike using a financial intermediary. Understanding these distinctions is fundamental in the fields of finance and investment.
An in-depth exploration of Direct Overhead and its allocation to manufacturing by applying a standard burden rate. Understand it as an inventory cost reflected in the cost of goods sold.
A detailed examination of Direct-Reduction Mortgages, which require payments that cover both interest and principal, ensuring loan amortization over the loan's term.
An in-depth guide to Directors' and Officers' Liability Insurance, its coverage, applications, and implications in corporate governance.
A detailed explanation of Dirty Float, an occasional exception to a floating exchange rate system whereby a central bank intervenes.
A comprehensive overview of the Dirty Float exchange rate system, where exchange rates are mainly determined by market supply and demand, but governments occasionally intervene to influence the market.
An in-depth look at Disability Benefit income, its calculation, coverage under disability policies, and differences from Workers' Compensation.
Disability Income Insurance is a type of health insurance that provides income payments to insured wage earners when their income is interrupted or terminated due to illness, sickness, or accident. It serves as a financial safety net, ensuring that individuals can maintain their standard of living despite unexpected health setbacks.
Understanding Disaster Loss involves the financial repercussions of events in areas declared by the President as warranting federal assistance. This entry breaks down the concept, implications, examples, and related terms.
Disbursement refers to the act of paying out money in the discharge of a debt or an expense, distinguishing it from distribution.
A comprehensive definition of the discharge in bankruptcy, which involves the release of a bankrupt debtor from most liabilities pursuant to a confirmed plan of reorganization, with certain exceptions.
Comprehensive overview of disclosure in the context of investments, covering requirements by the Securities and Exchange Commission (SEC) and stock exchanges.
A comprehensive guide on Discontinued Operation including its definition, reporting, and implications in financial statements.
Comprehensive guide on Discount Bonds, their types, examples, historical context, and comparisons with related financial instruments.
A detailed explanation of a discount broker, including its services, comparison with full-service brokers, and relevance in stock markets and real estate.
Comprehensive overview of discount points, their purpose, and impact on loans including types, historical context, examples, and applicability in various scenarios.
The Discount Rate is a key concept, representing the interest rate the Federal Reserve charges banks for loans and the rate used to determine the present value of future cash flows.
The Discount Window is a facility of the Federal Reserve where banks can borrow money at the Discount Rate to manage short-term liquidity issues.
A comprehensive guide to understand and calculate the discount yield on securities sold at a discount, such as U.S. Treasury bills. Details include the definition, formula, examples, and special considerations.
A comprehensive guide to the Discounted Cash Flow (DCF) technique used to estimate the present value of future cash flows, encompassing NPV and IRR methods, crucial for capital and securities investment analysis.
A discounted loan is a financial instrument offered or traded for less than its face value. This entry covers its types, applications, and examples.
A comprehensive overview of Discounted Present Value (DPV), including formulas, types, and its applications in finance and economics.
Discounting is a financial process that involves estimating the present value of future cash flows by accounting for the time value of money. This article covers the fundamental concepts, mathematical formulas, types, applications, and related terms.
Learn how market participants anticipate news about a company’s prospects and adjust stock prices accordingly.
A comprehensive guide to understanding discretionary costs, also known as managed costs, and their impact on business management and financial analysis.
Discretionary income is the amount of spendable income remaining after the purchase of physical necessities such as food, clothing, and shelter, as well as the payment of taxes. It is crucial for marketers of non-essential goods.
An in-depth look at Discretionary Spending, the spending capability that is not mandated by law or required automatically within societal systems. Discover its types, examples, historical context, applicability, and FAQs.
A Discretionary Trust allows a trustee to administer the trust according to their own discretion, providing flexibility while ensuring prudent and sensible management.
The Discriminant Function System (DIF) is a sophisticated IRS technique utilizing mathematical formulas to identify and prioritize tax returns for examination based on their potential for tax error.
Diseconomies, also known as negative externalities, refer to costs from an economic process not borne by those directly involved. A prime example includes pollution where polluters do not bear the subsequent costs.
An in-depth exploration of disequilibrium, a market condition characterized by an imbalance between demand and supply where market prices have not adjusted sufficiently.
An in-depth exploration of the refusal to make payment on a negotiable instrument, detailing the implications, legal considerations, and historical context.
Understanding disinflation, its causes, effects, implications, and differentiation from deflation.
Disintermediation refers to the process where savings are moved from traditional financial intermediaries such as banks to money market instruments like U.S. Treasury bills and notes.
Disinvestment refers to the withdrawal of capital resulting from insufficient investment revenues needed to offset depreciation, leading to a negative net investment.
An in-depth explanation of disposable income, its importance, calculation, and relation to discretionary income.
A comprehensive article explaining Disproportionate Distribution, a financial term referring to the unequal distribution of cash or property to shareholders, altering their proportionate interests in a corporation.
Dissaving occurs when consumer goods spending exceeds disposable income, often financed through accumulated savings or loans.
A comprehensive overview of Distress Sale, its implications, causes, examples, and related terminologies across various assets like stocks, bonds, mutual funds, futures, and real estate, often resulting from a margin call or foreclosure.
An in-depth look at Distress Termination in relation to the termination of a retirement plan.
A comprehensive guide to understanding distressed properties, focusing on foreclosure and financial hardships in real estate.
A detailed exploration of distribution, including its definitions in corporate finance, economics, estate law, mutual funds, and securities trading.
A Distribution Allowance is a price reduction offered by a manufacturer to a distributor, retail chain, or wholesaler to offset the costs of distributing merchandise, often used during new product introductions.
An in-depth look into the direct and indirect costs involved in the distribution and marketing of a product or service in a specific area, encapsulating types, examples, and considerations for businesses.
