A Frozen Account is a bank account from which funds may not be withdrawn until a lien is satisfied and a court order is received freeing the balance. It can occur due to various legal disputes or requirements.
An in-depth analysis of the FTSE 100 index, popularly known as FOOTSIE, covering its components, significance, and role in financial markets.
Full costing, also known as absorption costing, is an accounting method that assigns all manufacturing costs to the product. This includes both variable and fixed costs. It contrasts with direct costing which only includes variable manufacturing costs.
An in-depth exploration of Full Coverage insurance where all insured losses are paid in full, examining its implications, types, examples, and related terms.
A detailed exploration of Full Disclosure, including its significance in general transactions and securities markets. Learn about the requirements established under various laws and regulations, and how it impacts various sectors.
A comprehensive explanation of the term 'Full Faith and Credit,' which refers to the complete taxing and borrowing authority pledged for the payment and repayment of government bonds.
An in-depth exploration of Full Retirement Age, its significance in retirement planning, and its impact on Social Security benefits.
Understanding the Full Retirement Age (FRA) is crucial for Social Security beneficiaries to optimize their retirement benefits. This entry examines the age requirements, historical context, and impacts on benefits.
A full-service broker provides a wide array of financial services beyond merely executing trades, including personalized investment advice, research, and financial planning.
A detailed exploration of fully amortized loans, their structure, benefits, types, and application in various financial contexts.
A comprehensive guide on fully depreciated assets, covering depreciation, residual value, and market value as per accounting and tax laws.
Understanding a Fully Paid Policy in the context of insurance, focusing on its features, examples, and benefits.
Functional obsolescence refers to the reduction in value of an asset due to its outdated features, often influenced by changing consumer preferences or advancements in technology.
A comprehensive overview of the term 'Fund' including its types, uses, historical context, examples, and related terms.
Fund Accounting is a system used by nonprofit organizations, focusing on accountability over profitability. It ensures proper stewardship of financial resources in compliance with legal requirements.
An in-depth look into the concept of a Fund Family, also known as a Family of Funds, within the realm of investments, mutual funds, and asset management.
Detailed insight into Fund of Funds, a mutual fund that diversifies by investing in other mutual funds, offering better risk management and potential returns.
An in-depth explanation of fund raising efforts, techniques, and their applicability across various nonprofit sectors.
Fund Switching is the process of moving money from one mutual fund to another within the same fund family to time market ups and downs or to meet changing financial needs.
Fundamental Analysis involves the examination of financial statements and other economic data to predict future stock price movements. Unlike technical analysis, which focuses on market factors such as price and volume movements, fundamental analysis investigates the intrinsic value of a company.
A detailed overview of funded debt, emphasizing its definition, types, examples, historical context, and related financial concepts.
A funded pension plan ensures that funds are currently allocated to purchase retirement benefits, providing financial security for employees even if the employer ceases operations.
A funded retirement plan refers to a pension plan where the funds are set aside and invested to ensure the payment of future benefits to the retirees.
Explore the multi-faceted definition of funding, its roles in refinancing, investment, corporate finance, and project support.
Comprehensive understanding of Funds From Operations (FFO) in Real Estate and Finance.
An in-depth exploration of Funds From Operations (FFO), a key measure of profitability for Real Estate Investment Trusts (REITs), including its calculation, significance, and associated terms.
The Future Worth (or Value) of One Per Period refers to the accumulation of a series of equal cash flows over time, compounded at a specific interest rate.
Learn about the Future Worth (or Value) of One, also known as the Compound Amount of One. Understand its significance, calculation, historical context, and practical applications in finance, investments, and more.
A futures contract is an agreement to buy or sell a specific amount of a commodity or financial instrument at a predetermined price on a specific future date, obligating both parties to transact unless the contract is sold to another party before the settlement date.
The Futures Market is an organized marketplace where Futures Contracts, agreements to buy or sell a commodity at a future date at a predetermined price, are traded. This article explores types, functions, historical context, and modern applications of Futures Markets.
A comprehensive exploration of futures options, detailing their types, uses, and significance in financial markets.
An in-depth exploration of futures transactions in hedging scenarios, encompassing definitions, examples, historical context, and related terminologies.
The G-10 Advisory Forum, established in 1962, plays a pivotal role in global financial coordination, consisting of finance ministers and central bank governors from eleven major economies. Its purpose is to address international monetary issues and enhance global economic stability.
A comprehensive guide to understanding G-Type Reorganization, a mechanism involving the transfer of a corporation's assets in bankruptcy to another corporation with tax-free or partially tax-free distribution of stocks or securities to shareholders.
Gain refers to the increase in value, measured by the difference between the adjusted tax basis and the selling price.
Gain contingency refers to a potential or pending development that may result in a future gain to the company. Conservative accounting practice dictates that gain contingencies should not be booked, though footnote disclosure of the particulars may be made.
An in-depth look at galloping inflation, its causes, historical episodes, economic impact, and related terms.
A comprehensive overview of the GAP Amount in financial needs and considerations for achieving full funding.
Gap Loan refers to a temporary loan that fills the difference between the floor loan and the full amount of the permanent loan, often used during the rent-up period in real estate development.
A garnishee is an entity or individual who, upon receiving a legal notice, is required to hold assets that belong to another person until the conclusion of legal proceedings.
Garnishment is a legal process in which a creditor can collect what they are owed by seizing assets or property, typically wages, from the debtor with a court order.
Garnishment is a court-ordered procedure where an employer withholds a portion of an employee's wages to pay a debt. This legal mechanism can be used for divorce settlements, creditor repayments, and other financial obligations.
An in-depth look at the General Depreciation System (GDS) under the Modified Accelerated Cost Recovery System (MACRS) for tax depreciation.
An in-depth overview of general expenses, which are costs incurred for operations beyond selling, administrative, or cost of goods sold.
A comprehensive examination of General Journal, its significance, structure, and role in the accounting process, covering related concepts like journal entries and specialized journals.
In-depth explanation of General Liability Insurance, covering negligent acts and omissions leading to bodily injury or property damage in various business scenarios.
A general lien is a claim on all property owned by a debtor rather than a specific property, providing a broad and inclusive legal hold.
Comprehensive overview of the role and responsibilities of a General Partner in various partnership structures, including their liability, tax implications, and comparisons with other types of partners.
An in-depth exploration of General Power of Appointment, including the ability to dispose of property, tax implications, historical context, and related terms.
Overview of the General Retirement System, focusing on pension, annuity, and retirement funds established by states or political subdivisions for their employees.
An in-depth examination of General Tax Liens, their implications, applications, and legal considerations.
A detailed exploration of Generally Accepted Accounting Principles (GAAP), including definitions, historical context, applications, comparisons, and related terms.
Detailed overview of Generally Accepted Accounting Principles (GAAP), including broad guidelines, detailed procedures, and their importance in accounting practices.
A complete guide to understanding Generation-Skipping Transfers, their tax implications, types, and historical context.
An in-depth look at generic products, their benefits, types, and comparisons with national brands.
A comprehensive guide to understanding the Geometric Mean, its applications, calculations, and significance in the fields of statistics, economics, finance, and more.
An overview of the GI Loan provided by the Veterans Administration to help veterans secure home loans with favorable terms.
A comprehensive encyclopedia entry explaining the concept of a gift as a voluntary transfer of property made without consideration, including related terms like taxable gift and gift tax.
A gift card is a type of gift certificate in the form of a card into which value can be encoded and used much like a credit card for the purchase of consumer goods and services, up to the limit of the stored value.
A Gift Inter Vivos refers to the transfer of property or assets by a donor to a donee during the donor's lifetime, without any consideration. This type of gift removes control or dominion from the donor over the transferred property or asset.
An in-depth explanation of gift splitting, where a husband and wife can combine their annual gift tax exclusions and unified estate and gift tax credits to jointly give larger gifts.
A comprehensive guide to understanding the Gift Tax, a graduated excise tax levied on the donor of a gift by federal and state governments, and its implications on estate planning.
A comprehensive guide to gift tax exclusion, detailing the annual exclusion limits, their historical context, applicability, examples, and important considerations.
Detailed Overview of Gilt: Characteristics, Types, Historical Context, and Applicability in Financial Markets
Ginnie Mae is a nickname for the Government National Mortgage Association, which guarantees mortgage-based securities. Learn about its role, types of securities, historical context, and more.
A Ginnie Mae Pass-Through Security is a type of mortgage-backed security guaranteed by the Government National Mortgage Association, passing through interest and principal payments from a pool of mortgages to investors.
A comprehensive guide to Glamor Stock, including its characteristics, historical context, examples, and importance in the financial markets.
The Glass-Steagall Act of 1933 was landmark legislation passed by the United States Congress that authorized deposit insurance and prohibited commercial banks from owning brokerage firms, aimed at restoring confidence in the banking system during the Great Depression. It was largely repealed by the Financial Services Modernization Act of 1999.
An economic equilibrium that exhibits an equality of expected real interest rates among countries when there are no restrictions on international trade, credit, and currency exchanges.
Global Hedging involves balancing positions of different business units or with unrelated third parties to mitigate risk exposure.
A comprehensive overview of 'glut,' detailing its causes, implications, and examples in various economic contexts.
Exploring the concept of 'Going Long' in investment and speculation, covering its definition, types, considerations, examples, historical context, and comparisons.
An in-depth overview of the process and implications of a company transitioning from public to private ownership, either through share repurchase or acquisition by a private investor.
Going Public: The process by which a private company first offers its shares to the public, transitioning to public ownership and compliance with regulatory requirements.
Going Short refers to selling a financial instrument that the seller does not currently own, with hopes of buying it back later at a lower price. This strategy is commonly used in stock and commodity markets.
The going-concern value represents the value of a company as an operating business, distinct from the value of its individual assets or liquidation value. It is crucial for business valuations and mergers and acquisitions.
The process of daily gold price determination by selected gold specialists and bank officials in major financial centers like London, Paris, and Zurich. Prices are fixed at specific times each business day.
A comprehensive overview of the Gold Standard, its history, mechanisms, benefits, and limitations. Understand the anti-inflationary aspects of this system and its historical context in the United States.
A Goldbug is an analyst who strongly advocates for gold as a prime investment vehicle, particularly in times of economic turmoil such as depressions or hyperinflation. They view gold as a safe haven amidst financial instability.
Comprehensive entry covering the concept of a Golden Handshake, including its definition, types of incentives, historical context, and applicability in various sectors.
Golden Parachutes are lucrative contracts provided to top executives that offer lavish benefits in the event of a company takeover. These benefits often include severance pay, stock options, and bonuses.
A term coined in the mid-1990s describing an economy with steady growth and nominal inflation, akin to the 'just right' porridge in the fairy tale.
Good Delivery refers to a certificate in the securities industry that meets all requirements for transfer, including necessary endorsements and qualifications.
Detailed exploration of federal funds in banking, their same-day clearance, and contrast with clearinghouse funds, including Gresham's Law on monetary circulation.
A Good-Faith Deposit represents money advanced to indicate intent to pursue a contract to completion. It varies in definition and application across different contexts such as commodities and securities.
A Good-Till-Canceled (GTC) order is a brokerage customer's order to buy or sell a security, usually at a particular price, that remains in effect until executed or canceled. This article covers its definition, types, examples, historical context, and comparisons with other orders.
A comprehensive exploration of goods and services, defining their roles, types, and impact in an economy.
Government Agency Securities are securities issued by U.S. government agencies like the Federal Home Loan Bank, the Federal Farm Credit Bank, or the Federal National Mortgage Association. These securities, while highly rated, are not backed by the full faith and credit of the U.S. government.
An in-depth examination of the concept, types, and implications of a government budget, covering its anticipated expenditures on goods and services.
An overview of GNMA, its role in housing finance, programs, and contribution to the secondary mortgage market.
Detailed insight into the financial and ethical commitments governments undertake including bonds, policies, and regulatory compliance.
An in-depth exploration of government securities issued by the U.S. government, including Treasury bills, bonds, notes, and savings bonds.
An in-depth look at Government-Sponsored Enterprises (GSEs), including their definition, characteristics, historical context, and examples such as the Federal National Mortgage Association (FNMA) and the Federal Home Loan Mortgage Corporation (FHLMC).
A comprehensive explanation of the grace period in the context of loan contracts and insurance policies, including types, examples, and special considerations.
A Graduated Lease involves periodic adjustments to the rental amount, usually pre-defined at specific intervals, allowing flexibility for both tenants and landlords.
An in-depth exploration of Graduated Payment Mortgages (GPM), their structure, applicability, historical context, and much more.
An in-depth exploration of the graduated wage system, a salary structure where wages increase incrementally based on job grade, seniority, experience, or performance.
An investment approach outlined by Benjamin Graham and David Dodd in their landmark book 'Security Analysis,' emphasizing the purchase of undervalued stocks with the expectation of eventual appreciation.
Definition and applications of the term 'Grant' in legal deeds of property conveyance and financial transfers.
Detailed explanation of Grantor Investments, their roles in options trading, real estate, and trust creation. Learn about call and put options, premium income, and the different types of grantors.
