A Grantor Trust is a type of trust where the grantor retains certain powers or interests, resulting in the income of the trust being taxed to the grantor.
An additional sum of money given by a customer to a service worker for their good service.
A Graveyard Market is a bear market where investors who sell face substantial losses, while potential investors prefer to stay liquid until market conditions improve.
An in-depth look at the gray market, where products are sold by unauthorized dealers, often at discounted prices, with potential warranty and usage complications.
An in-depth look into the Greater Fool Theory, which suggests that the price of an overvalued stock or market can continue to rise as long as there are investors willing to pay a higher price.
Green investing involves selecting stocks of companies that are eco-friendly, focusing on sustainability and environmental impact.
An in-depth look at the term 'Greenback,' its history, significance, and broader implications in the context of U.S. paper currency.
Greenmail refers to the practice of a target company purchasing its shares from a hostile suitor at a premium to the market value, benefitting the suitor at the expense of the remaining shareholders.
Gresham's Law is an economic principle that states bad money drives out good money in circulation, particularly when people hoard currency with higher intrinsic value and spend lower quality currency.
Gross refers to the highest amount, as in sales or income, and also represents a quantity of merchandise amounting to 12 dozen or 144 units.
Gross Amount refers to the total sum of something before accounting for any deductions such as costs, taxes, or losses. It provides insight into the initial total figure, which can be essential for various financial, economic, and management evaluations.
Comprehensive explanation on the definition, types, applications, and considerations of Gross Billing in advertising and communications.
An in-depth look at Gross Domestic Product (GDP), the market value of goods and services produced by labor and property in the United States, and its evolution and significance.
Comprehensive analysis of Real GDP, its correction for inflation, and its importance in meaningful economic comparisons across different years.
Gross earnings refer to the total amount of an employee's salary or wages before any deductions such as taxes, Social Security, and employee benefit contributions.
Detailed explanation of Gross Earnings Form in insurance, covering business interruption, compensable earnings, and noncontinuing expenses.
Comprehensive look at the gross estate, encompassing its definition, components, calculation methods, and relevance in estate planning and taxation.
A comprehensive overview of Gross Federal Debt, its components, and its implications for the economy. Learn about how Gross Federal Debt influences public and private sectors, historical context, and more.
Gross Income refers to the total revenue from all sources before any deductions or exclusions as specified by accounting principles and the Internal Revenue Code.
Gross Income Multiplier (GIM) is a real estate valuation metric used to evaluate an income-producing property's value by comparing its gross income to its purchase price or value.
A comprehensive article on Gross Lease, where the landlord is responsible for all property expenses, including taxes, insurance, utilities, and repairs.
Gross Margin is a financial metric that reveals the relationship between a company's sales and its cost of goods sold, offering insight into profitability.
Gross National Expenditure (GNE): Definition, Components, Examples, and Differences from GDP. Learn about the total expenditure within an economy, including public and private spending.
Insight into the Gross National Product (GNP), its components, calculation methods, its relationship with GDP, historical context, and applications in economic analysis.
An in-depth understanding of Gross Profit, its calculation, significance, comparison with net profit, and real-world application.
The Gross Profit Method is a system used to estimate inventory at the end of an interim period, which is essential for preparing interim statements. It is particularly useful for estimating inventory lost to calamities for insurance purposes, although it is not acceptable for annual reporting.
Gross Profit Ratio is a key metric in installment sales, relating gross profit to the contract price to determine taxable gain from periodic receipts.
Detailed definition and explanation of Gross Receipts, including its types, significance in business accounting, and its role in tax regulations.
An in-depth analysis of the Gross Rent Multiplier (GRM), a tool used for estimating the value of income-producing real estate.
Gross Revenue represents total sales at invoice values before any deductions such as discounts, returns, or allowances. Explore its types, significance, calculations, historical context, and related concepts in this comprehensive guide.
Detailed exploration of grossed-up gifts, including tax implications, calculation methods, historical context, and applications.
A ground lease is a type of lease agreement where the tenant rents the land only and any buildings or structures made on the land are typically owned by the tenant during the lease term. Ground leases are often long-term, such as for 30 or more years, to make it feasible for development projects.
Comprehensive explanation of ground rent, taxation aspects, and its treatment in various scenarios.
A form of insurance coverage issued to creditors on the lives of debtors, designed to pay the outstanding loan amount if a debtor dies before full repayment.
Group Disability Insurance offers monthly disability income benefits to members of an employee group who are unable to perform their job duties due to illness or accident. This coverage provides financial support limited to a maximum amount and a specified duration, ensuring the well-being of employees during their inability to work.
The Group of 20, also known as the G-20, is a forum of finance ministers and central bank governors from 19 countries and the European Union. Established in 1999, it aims to address global economic issues, promote stability, and include emerging markets in the dialogue.
A Growing-Equity Mortgage (GEM) is a type of mortgage loan where the payment increases annually, and the additional payment is applied towards the principal, significantly reducing the loan's maturity period.
An in-depth explanation of Growth Accounting, a methodology used in economics to isolate the impact of various industries and factors on the growth of an economy.
Growth funds are mutual funds focused on investing in growth stocks with the goal of providing capital appreciation over the long term. These funds are typically more volatile compared to conservative income or money market funds.
Growth stock refers to shares of a corporation that have shown exceptional earnings growth and are expected to continue to perform better than average in terms of profit growth.
Comprehensive coverage on Government-Sponsored Enterprises (GSEs) such as FNMA (Fannie Mae) and FHLMC (Freddie Mac), their functions, history, and roles in the financial and real estate markets.
A comprehensive guide to understanding Guarantee Letters, their uses, examples, historical context, and relevance in finance and banking.
A guarantee of signature is a certificate issued by a bank or brokerage firm vouching for the authenticity of a person's signature, often required when transferring registered securities.
A Guaranteed Bond ensures the payment obligations, both principal and interest, by an entity other than the issuing party. Commonly seen in railroad bonds, it assures security holders of income in exchange for relinquishing control.
A comprehensive overview of Guaranteed Income Contracts (GICs), their types, benefits, and roles in retirement planning.
A comprehensive examination of Guaranteed Income Contracts (GICs), their structure, benefits, risks, and applications in corporate profit-sharing and pension plans.
Guaranteed Insurability is a feature in life insurance policies that allows policyholders to purchase additional insurance without a medical exam at specified times, such as stated times, upon the birth of a child, or during specified policy anniversaries.
Understand the concept of Guaranteed Mortgage, its types, features, historical context, and relevance in modern finance.
Guaranteed Payments for Capital are payments made to a partner by a partnership, determined without regard to partnership income, for the use of that partner's capital.
A comprehensive exploration of a guarantor, an individual or entity that guarantees, endorses, or provides indemnity agreements related to debts. This entry covers types, historical context, examples, and frequently asked questions.
A comprehensive explanation of what a guaranty involves, its different types, historical context, applicability, comparisons, related terms, and FAQs.
A comprehensive explanation of guardianship expenses, including types, tax implications, examples, and frequently asked questions.
The point in time at which half the principal of a mortgage-backed security has been repaid, accounting for amortization and retirements. The half-life typically assumed is 12 years, but it varies based on interest rate trends and specifics of the mortgage pool.
An in-depth look at the concept of 'Hammering the Market,' a term used to describe the intense selling of stocks by speculators who believe prices are inflated and the market is about to drop.
A comprehensive guide to the handling allowance in business transactions, including definitions, examples, historical context, and applicability.
A comprehensive guide to understanding 'Handyman Special' in real estate brokerage, describing properties needing significant repair and often considered bargains for those capable of economical renovations.
A detailed analysis of 'hangout,' the remaining balance of a loan when the term of a loan extends beyond the term of the lease.
An in-depth look into the term 'Hard Cash,' which historically referred to coins made from precious metals and now generally indicates any readily accessible money, including paper currency and coins.
Hard currency refers to a currency recognized internationally for its stability and widespread acceptability in global transactions. Notable examples include the U.S. dollar, the Swiss franc, the German mark, and the Japanese yen.
A detailed explanation of the term 'Hard Dollars', contrasting it with 'Soft Money' and 'Hard Money'.
Understanding Hard Money, its importance in global economies, and how it contrasts with soft money, including examples and historical context.
A comprehensive look at Hardship Distribution, a provision under Section 401(k) plans allowing for withdrawals in case of immediate and heavy financial needs.
A comprehensive explanation of Hazard Insurance, covering what it is, types, importance, examples, historical context, applicability, comparisons, related terms, FAQs, and references.
An important technical analysis chart pattern signalling the reversal of a trend in stock market prices.
An in-depth understanding of Headline Inflation, its measurement through CPI and PPI, its significance, historical context, and comparison with Core Inflation.
An in-depth guide to the Health Insurance Credit: Understanding its role in the Earned Income Credit, eligibility criteria, benefits, and related FAQs.
An in-depth look at Health Savings Accounts (HSAs), their creation, functions, benefits, limitations, and historical context.
An in-depth look at hedging strategies used to offset business or investment risk, including definitions, types, examples, historical context, and the tax treatment of hedging income and losses.
The Hemline Theory is a whimsical and often speculative concept suggesting that stock prices move in the same general direction as the hemlines of women's dresses. It posits that short skirts are bullish indicators while longer dresses signify bearish trends.
Hidden Asset refers to a reserve asset whose value is understated on a company's balance sheet, either due to accounting conventions or deliberate actions of management.
Hidden Inflation refers to a pricing strategy where a company increases prices without changing the nominal cost of goods, typically by reducing the quantity or quality of the product offered. This tactic can have significant economic implications.
High Credit refers to the maximum amount of loans or trade credit recorded for a customer or company, providing a clear indication of their creditworthiness.
High Flyers are stocks that exhibit high volatility often associated with unproven high-technology companies. They experience sharp price movements over short periods.
High-Frequency Trading (HFT) involves executing trades within microseconds using advanced algorithms and supercomputers to exploit market inefficiencies and earn exchange rebates. This practice is highly debated in terms of its regulatory and ethical implications.
A comprehensive guide to high-grade bonds rated AAA or AA by Standard & Poor's or Moody's rating services.
High-Growth Ventures are small businesses designed to achieve significant growth and rapid profit increases by utilizing innovative products, aggressive marketing strategies, and investor capital.
Explore the intricacies of high-tech stocks, companies involved in fields such as computers, semiconductors, biotechnology, robotics, or electronics, known for above-average earnings growth and volatile stock prices.
A comprehensive guide to understanding qualified higher education expenses, including tax credits and savings accounts.
Highest and Best Use refers to the most financially, legally, and physically viable use of a property that maximizes its value.
A comprehensive exploration into the concept of high leveraging in business and investment, including its implications, risks, and strategies.
Detailed examination of HIGHS Stocks, their significance, and their implications for market forecasting.
A thorough exploration of the concept of 'Historic Low', the lowest price paid for a security over a specified period or since it began trading. Understand the significance, applications in investment strategy, and related terms.
The historical cost principle is a foundational accounting concept requiring assets to be recorded based on their original cost. This entry explores its application, implications, and related concepts such as stepped-up basis and market value.
Historical Yield refers to the yield provided by a mutual fund, typically a money market fund, over a particular period of time, used to assess past performance.
Hoarding refers to the excess accumulation of commodities or currency in anticipation of scarcity and/or higher prices. This entry delves into its various aspects, types, historical context, and implications.
The Hockey Stick Projection refers to the expectation of sharply increasing earnings following a period of modest growth, described by the distinctive shape of the graph produced by plotting the dollar amount of earnings over time.
A comprehensive exploration of holdback in real estate, including its definition, types, and practical applications in finance, loan commitments, construction contracts, and more.
An in-depth exploration of holdback pay, including its definition, causes, use cases, legal considerations, and examples.
A comprehensive explanation of a holder in due course, including its legal definition, requirements, and significance in financial and property transactions.
The Holder of Record is the owner of a company's securities as recorded on the issuer's books or its transfer agent on a specific date.
A comprehensive guide to the term ‘Holding’ in commercial and property law, covering various aspects such as legal title, possession, and ownership of stocks or shares of corporations.
An in-depth definition of the holding period, its significance in tax purposes, and its influence on capital gain or loss classification.
The period during which an investment is expected to be held before being sold or terminated.
A holdout is an individual who refrains from selling an asset in the initial stages of negotiation, aiming to achieve the highest possible price.
A comprehensive guide on Home Equity Conversion, detailing the process of liquidating all or a portion of the equity in one's home, including related concepts such as Home Equity Loans and Reverse Annuity Mortgages.
An in-depth look at Home Equity Line of Credit (HELOC), a flexible borrowing option against home equity with a revolving line of credit. Explore its mechanics, benefits, considerations, and comparison with other financing tools.
Understand what a Home Equity Loan is, how it works, its applicability, historical context, benefits, and considerations.
A home loan allows you to purchase real estate property by borrowing money from a lender, which is secured against the property itself.
Learn about the definition and tax considerations of a home office, which serves as either the headquarters location of a company or an exclusive space in a personal residence used for business purposes.
An overview of the Home Price Index, focusing on its role in measuring the relative level of prices in a specific housing market over time.
