An in-depth look at Distribution in Kind, its types, special considerations, examples, and related concepts.
Detailed explanation of distributive share in the context of partnerships, including allocation of income, gain, loss, deduction, or credit according to the partnership agreement with relevant exceptions.
Diversify is the practice of spreading investments across various assets to reduce risk.
In life insurance, a dividend addition refers to the increase in policy value, purchased with the dividends generated by the policy, and added to the original face value.
Understand the principle of dividend exclusion in taxation, explaining why income earned by corporations is not taxed again at the stockholder level when distributed as dividends.
The Dividend Payout Ratio is a financial metric that indicates the proportion of earnings a company pays out to its shareholders in the form of cash dividends. This ratio helps investors understand the distribution of corporate profits.
A Dividend Reinvestment Plan (DRP) allows shareholders to reinvest their dividends automatically into additional shares of the company's stock, increasing the taxpayer's basis in the shares and necessitating meticulous record-keeping for tax purposes.
The dividend requirement refers to the specific amount of annual earnings that a corporation must allocate to pay dividends on its preferred stock.
A comprehensive guide on the Dividend Rollover Plan, a trading strategy centering on the timing of stock purchases and sales around ex-dividend dates to collect dividends and aim for small trading profits.
A comprehensive overview of Dividend Yield, which represents the annual percentage of return earned by an investor on a common or preferred stock.
A detailed overview of the Dividends-Paid Deduction, its applicability in computing the accumulated earnings tax and the personal holding company tax.
A comprehensive explanation of the Dividends-Received Deduction, a tax deduction allowed to a corporation owning shares in another corporation for the dividends it receives.
A detailed overview of divisive reorganization, including split-up, split-off, and spin-off, and their tax implications.
A Document Locator Number (DLN) is a unique identification number stamped on tax returns, checks, and various documents that enables the IRS to efficiently locate and process specific documents.
Dollar Cost Averaging (DCA) is an investment strategy that involves consistently investing a fixed dollar amount into mutual funds or securities at regular intervals, regardless of asset price.
An in-depth look at the Dollar Drain phenomenon and its significance in international trade and economics. Understanding how imports and exports affect a country's dollar reserves.
An in-depth explanation of the Dollar Value LIFO inventory method, its computations, and applications in inventory management.
Domicile refers to the permanent home or principal establishment of an individual or business, serving as the legal address for various purposes, including taxation.
Delve into the concept of donated stock, fully paid capital stock of a corporation that is contributed without consideration to the same issuing corporation. Explore definitions, types, examples, and implications.
Understanding Donated Surplus: Contributions of cash, property, or stock to a company that increase shareholders' equity.
A comprehensive explanation of a Donee, the recipient of a gift or trust, and their roles and rights within various contexts.
A comprehensive guide to understanding the definition, types, roles, and legal implications of a Donor in various contexts.
A dormant partner, also known as a silent partner, is an investor in a business who contributes capital but does not participate in daily operations.
A comprehensive overview of double taxation, explaining how federal tax law affects earnings at the corporate level and dividends of stockholders, including examples, historical context, applicability, and related terms.
Double time represents a pay rate that is twice the regular hourly rate, typically applicable for overtime, Sunday, or holiday work.
Understanding double-digit inflation, its causes, effects, historical examples, and implications on the economy.
A comprehensive overview of Double-Entry Accounting, a bookkeeping system that ensures equal debits and credits for each transaction.
Dow Jones is a highly reputable financial information services company known for publishing influential publications such as The Wall Street Journal, Barron's, and Smart Money, as well as providing comprehensive computer databases and additional financial information.
A detailed explanation of the Dow Jones Industrial Average (DJIA), the most widely followed benchmark of stock market performance, including its components, history, and impact.
Dow Theory posits that a major trend in the stock market must be confirmed by a similar movement in both the Dow Jones Industrial Average and the Dow Jones Transportation Average.
A comprehensive explanation of 'Down Tick'; a sale of security at a price below that of the preceding sale, also referred to as a 'minus tick'.
A downpayment is the portion of the total cost of property or goods that is paid upfront in cash, reducing the amount of debt incurred.
A comprehensive examination of downside risk, a measure of the potential decline in investment value considering various market factors.
An in-depth look at the downstream flow of corporate activity, including its implications in finance and management.
An in-depth exploration of the downward-sloping demand curve - fundamental to understanding consumer behavior, market dynamics, and pricing strategies in economics.
Learn what DR (Debit) means in accounting, finance, and banking. Understand different types, special considerations, historical context, and more.
An in-depth look at how the Federal Reserve uses various mechanisms to reduce the money supply by restricting the reserves available to banks for lending.
An in-depth exploration of 'Draw' encompassing its usage in banking, finance, and legal contexts.
The drawing account is used by proprietors or partners to track their withdrawals. It is closed at year-end and the balance is transferred to the owner's equity or profit and loss account.
The dual banking system in the United States allows banks to be chartered by either state governments or the federal government, leading to differences in regulations, lending limits, and services offered to customers.
Dual Contract refers to the illegal or unethical practice of providing two different contracts for the same transaction. The one with a larger amount is generally used to apply for a loan, while the actual contract reflects a lower amount.
A Due Bill is a bill submitted by a common carrier for additional charges that were not paid with the freight bill. This entry explores the purpose, structure, and implications of Due Bills in freight and logistics.
A comprehensive guide to understanding due dates in financial and legal contexts, covering various types of payments including debt, tax, and interest.
A detailed exploration of the Due-On-Sale Clause, which mandates that a mortgage loan is due upon the sale or transfer of the property, including its implications, exceptions, and related concepts.
A comprehensive insight into Duff & Phelps, an independent financial advisory firm, established in 1932, offering a range of services including appraisals and credit analysis.
An in-depth exploration of the practice of dumping, including definitions, examples, historical context, and related terms.
Dun & Bradstreet (D&B) is an information service company that collects and analyzes credit data from commercial firms and their creditors, providing valuable insights to subscribers.
A detailed overview of DUN'S Number, also known as Dun's Market Identifier, that provides key information about businesses including their identification number, address code, and more.
Dunning is the process a business uses to request payment for past due costs or accounts, often employed by suppliers to customers with overdue balances.
An in-depth exploration of the economic concept of a duopoly, where an industry is dominated by two major firms.
An in-depth exploration of durable goods: definition, types, significance, historical context, and impact on the economy.
A Dutch Auction is an auction system in which the price of an item is gradually lowered until it meets a responsive bid and is sold. U.S. Treasury bills are sold under this system.
Dynamic Pricing involves charging different prices for the same product or service based on varying customer segments and contextual factors.
An in-depth look at E-Type Reorganization, also known as recapitalization, covering its types, special considerations, historical context, and applicability.
A comprehensive explanation of each way commission, where brokers earn on both purchase and sale sides of a trade, including definitions, examples, and related terms.
Exploring Early Retirement, its requirements, benefits reductions, and implications for financial planning, particularly in pension schemes.
A comprehensive guide to early-retirement benefits, addressing the details, implications, and considerations of retiring before the formal retirement age.
An in-depth guide to understanding Early-Withdrawal Penalties, specifically on fixed-term investments like Certificates of Deposit (CDs). This entry covers types, implications, examples, historical context, and frequently asked questions.
An in-depth exploration of Earn-Outs, supplementary purchase payments contingent on future earnings of the acquired company in M&As.
Earned Surplus, commonly referred to as Retained Earnings, represents the cumulative portion of net income that a company retains rather than distributes as dividends to shareholders.
An in-depth look at Earnest Money Deposit, its purpose in real estate transactions, how it works, comparisons, historical context, and FAQs.
An in-depth look at Earnings and Profits, a tax term central to understanding a corporation's ability to distribute wealth to shareholders. Different from Retained Earnings, it begins with taxable income and closely resembles the economist's approach to income.
Learn about Earnings Before Taxes (EBT), including its definition, formulas, types, examples, historical context, and practical applications in business and finance.
Earnings Per Share (EPS) is a critical financial metric used to evaluate a company's profitability by determining the portion of its profit allocated to each outstanding share of common stock. This metric is essential for assessing a stock's outlook in the market.
Earnings reports provide critical insights into a company's financial performance, detailing revenue, expenses, and profitability. Typically issued monthly or quarterly, these reports are crucial for investors, management, and stakeholders to understand company health and make informed decisions.
A state of the national money supply when the Federal Reserve System allows ample funds to build in the banking system, lowering interest rates and making loans easier to obtain.
A comprehensive guide to understanding EBITDA, its calculation, applications, historical context, and related financial concepts.
Comprehensive coverage of 'Economic,' including definitions, applications, examples, and historical context.
Detailed exploration of economic analysis, encompassing the study of economic trends, phenomena, information, applicability, different types, historical context, and comparisons with related terms.
An in-depth explanation of the Economic Cycle, its phases, historical context, types, and significance in Economics.
Understanding the shift in economic or stock market cycles from rising to falling, characterizing either an economic recession or a bear market.
Economic efficiency refers to the optimal allocation of resources to their highest valued use and the production and distribution of goods and services at the lowest possible cost, ensuring maximum societal well-being.
Economic Exposure refers to the variations in the economic or market value of a firm resulting from changes in exchange rates, impacting its competitiveness with importers and exporters.
Economic freedom refers to the absence of excessive regulation and external control in economic affairs, promoting efficient resource allocation in a capitalist system.
Economic goods are commodities and products requiring effort and resources, resulting in market value. Examples and special considerations differentiate them from non-economic goods.
An exploration of Economic Growth including the increase in real value of goods and services produced and its common expression as an increase in GDP.
A comprehensive analysis of the economic growth rate, its types, significance, and real-world application.
Comprehensive guide to Economic Indicators, including key statistics like average workweek, weekly claims for unemployment insurance, new orders, vendor performance, stock prices, and changes in the money supply. Detailed explanation of coincident, lagging, and leading indicators.
Economic inefficiency describes situations where resources are misallocated such that a different allocation can improve the well-being of some without reducing the well-being of anyone else. This inefficiency often leads to wasted resources and suboptimal economic outcomes.
Economic Life refers to the remaining period for which a machine or other property is expected to generate more revenue than operating expenses.
Understanding Economic Loss: Definition, Types, Examples, and Implications in Business
A detailed exploration of the Economic Order Quantity (EOQ) model, its formulas, applications, and relevance in inventory management.
Economic Value refers to the worth of a good or service expressed in terms of its exchangeability for other goods, considering all relevant costs and social benefits.
EDGAR is the Electronic Data Gathering, Analysis, and Retrieval system, which is used for the automated collection, validation, indexing, acceptance, and forwarding of submissions by companies and others who are required by law to file forms with the U.S. Securities and Exchange Commission (SEC).
A comprehensive exploration of Edge Act Corporations, their role in international banking services, formation, regulatory framework, and impact on the global financial landscape.
Comprehensive guide on the tax deductibility of education expenses, covering the conditions under which education expenses can be deducted, and the limitations associated with miscellaneous itemized deductions.
A comprehensive guide to Education IRAs, also known as Coverdell Education Savings Accounts, including structure, benefits, and usage.
Explore how income from certain U.S. government bonds can be excluded from income tax when used to pay qualified higher education expenses. Learn about eligibility, benefits, and limitations associated with Series EE and Series I Bonds.
Effective debt encompasses the total debt owed by a firm, including the capitalized value of lease payments. Discover its calculation, implications, and applications in corporate finance.
An overview of Effective Gross Income (EGI), including potential gross income, vacancy and collection allowance, and miscellaneous income in rental real estate.
An in-depth look at the Effective Interest Rate (Yield) on debt instruments, its calculation, significance, and comparisons with other yield metrics.
A detailed exploration of Effective Net Worth, including its definition, relevance, calculation, examples, and related terms.
An in-depth examination of the concept of Effective Tax Rate, how it is calculated, its significance, and its comparison to other tax rates.
A detailed exploration of the Efficient Market Theory, which posits that market prices instantaneously reflect all available information, making it impossible to consistently outperform the market.
An efficient portfolio of investments has a maximum expected return for a given level of risk or a minimum level of risk for a given expected return.
A comprehensive guide to understanding the concept of elasticity in demand and supply, including different types, historical context, and real-world applications.
Elasticity of supply and demand refer to the responsiveness of quantity supplied and quantity demanded to changes in price. These key economic concepts help explain how production and consumption adjust to price fluctuations.
An Electronic Communication Network (ECN) connects major stock brokerages and individual traders, enabling direct trading without intermediaries.
A system whereby tax returns are transmitted electronically to the IRS by a transmitter, and tapes are created in the receiving station and loaded into the EFS computer system. Especially suitable for taxpayers expecting a tax refund.
An Electronic Funds Transfer System (EFTS) is any electronic transmission system that moves funds from one institution to another, replacing the need for physical exchanges such as paper checks. This article comprehensively covers EFTS’s definitions, types, historical context, applicability, comparisons with traditional methods, FAQs, and more.
