A comprehensive overview of the first-time Homebuyer Tax Credit enacted in 2009 to encourage first-time homebuyers to purchase homes, offering a tax credit of up to $8,000.
A comprehensive overview of homeowner's insurance policy, its coverage, types, costs, historical context, applicability, and related terms.
An in-depth look into Homeowner's Equity Accounts, examining their structure, benefits, and implications within the financial landscape.
An in-depth exploration of homogeneous oligopoly where product differentiation among producers is minimal. Examples include the petroleum industry and network television.
An honorarium is a fee paid by an organization to a professional for performing a service. It is typically given to guest lecturers, advisors, or speakers for their contributions.
Horizontal Analysis is a time series analysis technique used in financial statements to evaluate the percentage change in an account over multiple accounting periods.
Horizontal Combination refers to the merging of companies operating in the same industry to enhance market power, reduce competition, and achieve economies of scale.
Horizontal Integration refers to a company's strategy to dominate a market at one stage of the production process by monopolizing resources. Explore the types, benefits, examples, and comparisons with vertical integration.
Horizontal mergers involve the merging of companies with similar functions in the production or sale of comparable products. This type of merger is often closely monitored by the Federal Trade Commission (FTC) due to its potentially anticompetitive nature.
Hospitalization Insurance is a form of health insurance that covers hospital stays and related medical costs, including medicine and physicians' services. Coverage varies depending on specific policies provided by various organizations, often including employer contributions.
A hostile takeover refers to the acquisition of a company against the current management and board of directors' wishes. This maneuver is executed by another company or a well-financed raider and often involves shareholders accepting offers over management resistance.
Hot issue refers to newly issued stocks that are in great public demand, often resulting in a significant price increase during their initial public offering (IPO) due to a higher demand than the available shares.
A comprehensive article that explains the dual meaning of 'Hot Stock' in finance and provides detailed insights, historical context, and related terms.
A comprehensive exploration of the term 'house,' covering its meanings in real estate, business, finance, and everyday language.
A detailed exploration of house accounts, primarily managed at a firm’s main office or by an executive, distinguishing them from salesperson-handled accounts in the territory.
A detailed overview of the Housing and Economic Recovery Act of 2008, its provisions, implications, and impact on the housing market and government-sponsored enterprises (GSEs).
A housing bond is a short- or long-term bond issued by a local housing authority to finance various types of housing and community projects, particularly those aimed at low- and middle-income residents.
A comprehensive overview of Housing Finance Agencies, their functions, operations, and impact on housing assistance in the United States.
An estimate of the number of dwelling units on which construction has begun during a stated period.
Human Capital encompasses the skills, knowledge, health, and attributes embodied in individuals that contribute to their economic productivity. Key investments in human capital include education, health care, and training.
Understanding Hurdle Rate, its implications in capital budgeting, and its importance in investment decisions.
Hush money refers to cash or other forms of payment given to ensure the silence of the receiver, often used in unethical or illegal contexts to cover up misconduct.
Hybrid Accounting Methods incorporate elements of both cash and accrual accounting to better reflect income and expenses for certain businesses and tax purposes.
An in-depth look at Hybrid Adjustable-Rate Mortgages (ARMs), which blend fixed interest rates with periodic adjustments to help borrowers in financing their home purchases.
Hybrid annuities offer a mix of fixed and variable annuity benefits, providing guaranteed returns alongside the potential for higher gains.
Hybrid investments or securities combine characteristics of multiple asset types, such as bonds and derivatives, to offer unique risk-return profiles and benefits.
A comprehensive overview of hybrid pension plans, their structure, types, examples, historical context, and applicability in modern financial planning.
Hyperinflation is an extreme form of inflation characterized by a very high and typically accelerating rate, leading to the currency becoming virtually worthless.
A thorough exploration of hypothecation, including its definition, applications, legal context, and implications for both creditors and debtors.
A comprehensive guide to Series I Bonds, including definitions, types, examples, and applications.
Ibbotson & Associates, known for providing extensive historical data on financial investments, publishes the annual Stocks, Bonds, Bills & Inflation (SBBI) Yearbook, widely used by investors and analysts.
An in-depth look at the concept of illegal dividends, including what they are, their legal ramifications, and how they differ from legal dividends. Also covers historical context, types, related terms, and FAQs.
Illegal income, such as proceeds of theft or embezzled funds, is considered taxable income regardless of the legitimacy of its source. This article explores what constitutes illegal income, its taxation rules, and legal precedents.
An in-depth exploration of impaired capital, including its definition, types, examples, historical context, and more.
An Imperfect Competitor is a consumer or supplier with the ability to control prices due to their significant market share, exhibiting monopoly or monopsony traits.
An in-depth definition and analysis of imperfect markets, where individual producers or consumers can affect the price and quantity of goods.
Implicit cost elements represent the opportunity costs associated with the utilization of a company's resources, reflecting lost potential gains from alternative uses.
An overview and detailed explanation of import duties, with reference to tariffs and their implications.
Import quotas are restrictions set by governments or other entities to control the amount of a specific good that can enter a country or economy over a specified period.
An impound account is a type of account held by a third party on behalf of two other parties involved in a financial transaction, often used to cover future expenses such as property taxes and insurance premiums.
An Imprest Fund is a petty cash fund used for minor expenses, maintained at a set balance, and replenished as needed.
An exploration of property improvements, encompassing permanent developments, taxation implications, and depreciation considerations.
Imputed income refers to the economic benefit a taxpayer obtains through the performance of their own services or the use of their own property. Generally, imputed income is not subject to income taxes under current tax law.
An in-depth exploration of imputed interest in mortgage transactions, its tax implications, calculations, and related terms.
Imputed value or imputed income refers to a logical or implicit value that is not recorded in any account, such as projected future figures for incomplete data periods or unearned potential returns from cash invested unproductively.
An in-depth exploration of the term 'In Kind', its different usages, historical context, and its applications in various fields.
A comprehensive guide to understanding the term 'in perpetuity,' its application, historical context, and related concepts in various fields.
Detailed explanation of 'In The Money' options, including definitions for call and put options, calculations, examples, historical context, and FAQs.
In-kind distribution refers to the distribution of assets or property instead of selling assets and distributing the cash proceeds.
In-kind income refers to benefits or services received for which no direct monetary payment is required by the recipient. Examples include public education, non-toll roads, and food stamps.
A comprehensive explanation of inactive stocks or bonds, their characteristics, implications for investors, and key considerations.
Detailed explanation of Incentive Stock Options (ISOs), their tax implications, types, and examples.
An incentive wage plan is a compensation system where wages increase with productivity beyond an established standard, aimed at fostering both individual and team performance.
The Incidence of Tax refers to the distribution of the burden of paying a tax. For instance, smokers bear the incidence of tobacco taxes.
Incidence of Tax refers to the analysis of economic effects of tax burdens on different stakeholders, determining who ultimately bears the financial cost—producers, consumers, or others.
An in-depth analysis of Incident of Ownership, its implications on property control, and its significance in estate and tax planning.
A comprehensive overview of 'Income', including its types, historical context, applications, and related terms. Ideal for anyone seeking detailed knowledge on financial inflows and their classifications.
Income accounts in accounting track revenue and expenses, reflecting what has occurred during the accounting period that offers profit or loss as the bottom line.
A comprehensive guide to Income Accounts, including detailed information on Revenue and Expense Accounts, types, examples, historical context, and applicability in accounting.
A comprehensive overview of the Income Approach method for appraising real estate, focusing on anticipated future income.
An Income Beneficiary is the beneficiary of a trust or estate who is entitled to receive income generated from the property rather than the principal or corpus.
An Income Bond's payment of interest is contingent on sufficient earnings from year to year. Such bonds are traded flat—that is, with no accrued interest—and may be used to avoid bankruptcy.
Exploring the income effect in economics, which describes how a change in the price of a good affects the purchasing power of a consumer, enabling them to buy more or less of other goods.
Income Elasticity of Demand explains how the quantity demanded of a good is influenced by changes in consumer income. It differentiates between luxury goods and necessities based on their sensitivity to income fluctuations.
An Income Fund is a type of mutual fund that aims to generate steady income for its shareholders, typically through a mix of bonds and dividend-paying stocks. This entry explores different types of income funds and their characteristics.
An in-depth analysis of Income Replacement Benefit within disability income insurance, including its significance, types, considerations, examples, historical context, and related terms.
Income Shifting involves transferring gross income to another taxpayer in a lower tax bracket, thereby reducing the overall tax liability of a group or family. This technique is often used to optimize tax savings.
Detailed analysis of Income Splitting as a tax strategy, its methods, benefits, pitfalls, and legal considerations.
A comprehensive overview of the Income Statement, including its components, types, special considerations, and examples.
An income stream refers to the regular flow of money generated by a business or investment. Its value can be estimated by discounting the cash flow to a present value.
An Income Tax Preparer is a professional who prepares income tax returns for individuals or entities in exchange for compensation, ensuring compliance with tax laws.
A comprehensive examination of inconvertible money, currency that cannot be exchanged for precious metals or other commodities. This entry explores its characteristics, historical context, and modern implications.
The concept of an increase in the value of an asset and its treatment under Generally Accepted Accounting Principles (GAAP), including methodologies, examples, and limitations.
An in-depth explanation of increasing costs, a phenomenon where the per-unit cost of production rises as the quantity of output grows.
Increasing Returns to Scale (IRS) is an economic concept where a production process becomes more efficient as the scale of production increases, resulting in decreasing marginal costs.
Incremental Analysis is a decision-making method that utilizes the concept of relevant cost, also known as the relevant cost approach or differential analysis. This method involves gathering all costs associated with each alternative, dropping sunk costs, ignoring costs that do not differ between alternatives, and selecting the best alternative based on the remaining cost data.
Understanding Incremental Cash Flow, its importance in investment project evaluation, and its calculation.
An in-depth exploration of Incremental Cost of Capital and its implications in finance and investment decisions. See Marginal Cost.
Incremental Spending refers to a budget allocation method that adjusts advertising expenses in direct proportion to changes in sales. This approach may not align budget size with advertising objectives, making it challenging to assess performance.
In real estate appraisal, incurable depreciation refers to a defect in the property where the cost of correction exceeds the benefit gained from the repair, making the expenditure uneconomical.
Indemnify - Understanding the concept of securing against future loss, compensating for past damage, and its investment context.
Indemnity refers to the obligation to make good any loss or damage another person has incurred or may incur, as well as the right of the person suffering the loss or damage to claim compensation.
Indenture is a formal agreement, also known as a deed of trust, between an issuer of bonds and the bondholder, covering various considerations like the form of the bond, amount issued, pledged properties, protective covenants, working capital and ratio, and redemption rights.
Comprehensive explanation of the independence condition in auditing, its importance, guidelines, examples, and related terms.
Detailed explanation of an Independent Adjuster, their role in the insurance industry, comparisons with public adjusters, and other relevant information.
A comprehensive look into Indexes, their formation, applications, and significance in economics and finance, including their impact on contracts and adjustments.
Index Basis refers to a comparative calculation technique that defines the relationship between two or more values by designating one value as the standard with a value of 100 and expressing all other values as a percentage over or under this base standard of 100.
An Index Fund is a type of Mutual Fund designed to mirror the performance of a broad-based index such as the Standard & Poor's 500 Index. This investment strategy aims to reflect the market's overall returns.
An index lease is a rental agreement that adjusts the rent based on a published record of cost changes, commonly referencing indices like the Consumer Price Index (CPI).
The Index of Leading Indicators is a composite index used to predict the future direction of the economy. It includes various economic factors like unemployment insurance claims and new building permits that typically change before the economy as a whole changes.
Index Options are derivative securities that allow investors to trade in a particular market or industry group without having to buy all the individual stocks. They are available on several exchanges including New York, American, and Chicago Board Options exchanges.
Detailed exploration of Indexation – the process of adjusting economic variables based on specific indicators, typically to inflation. Includes examples such as Federal income taxes and prevention of bracket creep.
An Indexed Life Insurance policy has a face value that varies in accordance with a prescribed index, such as the Consumer Price Index (CPI), offering benefits similar to ordinary whole life insurance.
An Indexed Loan is a long-term loan in which the term, payment, interest rate, or principal amount may be periodically adjusted according to a specific index. The index and the manner of adjustment are specified in the loan contract.
The process of aligning investments or financial figures, like portfolios and wages, with a specific index, such as the S&P 500 or Consumer Price Index (CPI).
Indifference Curve: A comprehensive overview of graphical representations showing combinations of goods providing equal satisfaction to consumers.
Indirect Overhead refers to the overhead expenses that are not directly traceable to a specific product or service but are necessary for overall operations, such as rent, utilities, and administrative salaries.
In the context of taxation, an individual often refers to a single taxpayer who files their taxes separately from any spouse or dependents.
Individual Life Insurance refers to a type of life insurance policy that covers a single life in contrast to Group Life Insurance, which covers multiple lives. This guide provides an overview of its types, special considerations, historical context, and applicability.
An Individual Retirement Account (IRA) is a trust fund that allows individuals to contribute annually towards their retirement savings, often with tax benefits. Learn about the types, eligibility, limits, and tax implications.
