Short-term capital gain (loss) for tax purposes, profit (loss) realized from the sale of securities or other capital assets not held long enough for a long-term capital gain (loss).
An in-depth exploration of short-term debt obligations, their characteristics, types, and implications on business balance sheets.
A comprehensive guide to understanding shortfalls in revenue and budget, including causes, examples, and implications.
Comprehensive guide on Shrinkage including definitions, types, examples, and historical context across various industries.
An in-depth analysis of the Shutdown Point, the output price level at which a firm's revenues barely offset the firm's fixed costs and revenue.
Sick pay is a taxable income paid to employees during periods of illness or personal injury, provided by employers, welfare funds, state funds, associations, or insurance plans.
A comprehensive examination of Signature Guarantee, its importance, process, applications, and related elements in verifying the authenticity of signatures for financial transactions.
A signing bonus is an upfront payment given to a new employee as an incentive for joining a company. This article explores the purpose, types, benefits, and considerations of signing bonuses.
Explanation of silent partners, limited partners, their roles in business partnerships, and their key distinctions from general partners.
Comprehensive exploration of the Silver Standard, a monetary system where a currency's value is directly linked to silver. Learn about its implementation, historical significance, pros and cons, and its comparison to other standards.
Simple interest is a method of calculating the interest on a principal sum where the interest is not compounded. Compared to compound interest, simple interest involves paying interest only on the principal.
SIMPLE IRAs are a type of retirement plan that qualifying small employers with no more than 100 employees can offer to their employees. This plan allows self-employed individuals to contribute as well, facilitating tax-deferred retirement savings.
An entry explaining the Simple Rate of Return, a measure of investment performance that divides income and capital gains by the initial capital invested, excluding compounding effects.
A comprehensive explanation of a Simple Trust, its characteristics, requirements, and tax implications.
Simple Yield measures the interest return on a bond relative to its current market price, offering a straightforward calculation for bondholders and debtors.
A Simplified Employee Pension Plan (SEP) is a retirement plan that provides business owners with a simplified method to contribute toward their employees’ retirement and their own retirement savings.
An overview of Single Life Distributions, including their definition, taxation, and applicability from retirement plans.
An in-depth guide on Single Premium Life Insurance, a coverage in which one premium payment is made and the policy is fully paid up with no further premiums required.
A comprehensive overview of what constitutes a Single Taxpayer, including definitions, tax implications, special considerations, examples, and related terms.
Single-entry bookkeeping is an accounting system that records transactions in only one account, without balancing debits and credits.
A sinking fund is a reserve created to pay off debt securities or preferred stock over time, ensuring gradual repayment and reducing default risk.
A detailed exploration of Skimming, discussing illegal tax practices and strategic pricing methods in marketing.
A comprehensive guide to sleeper stocks, their characteristics, and their significant potential for price gains once recognized by investors.
A company that has not yet been approached by an acquirer but has particularly attractive features, such as a large amount of cash or undervalued real estate or other assets.
SLM Corporation, formerly the Student Loan Marketing Association, commonly known as Sallie Mae, guarantees student loans and operates in the secondary market. It purchases student loans from originating financial institutions and provides financing to state student loan agencies.
An in-depth analysis of a slump, its distinctions from related economic terms, causes, effects, and historical examples.
The Small Business Administration (SBA) provides support to entrepreneurs and small businesses in the United States through resources, loans, and expert guidance.
The Small Business Administration (SBA) is a federal government agency based in Washington, D.C., that provides support to entrepreneurs and small businesses through various programs, including low-interest-rate loans.
A Small Business Investment Company (SBIC) is an entity that provides financial support, advice, and capital to small businesses, operating under the Small Business Investment Act of 1958.
A Small Investor, often referred to as a retail investor, buys small amounts of stocks or bonds, typically in odd-lot quantities. This article delves into the roles, types, considerations, and examples related to small investors, along with historical context and related terms.
An overview of small-cap stocks, including their characteristics, market capitalization, and volatility compared to larger companies.
The Smithsonian Agreement of December 1971 marked the end of the fixed exchange rate system established at the Bretton Woods Conference, transitioning to floating exchange rates.
A social club is a tax-exempt organization formed for pleasure, recreation, and other nonprofitable purposes, where substantially all of the activities align with these goals and no net earnings benefit any private shareholders.
An exploration of Social Overhead Capital, investments in areas such as education and health care, whose productivity or effectiveness cannot be directly measured.
An in-depth explanation of how a portion of Social Security benefits is included in taxable income, including thresholds, filing statuses, and special considerations.
An in-depth explanation of Social Security Credits, how they are earned, their historical context, and their implications for Social Security benefits.
Comprehensive Coverage on Social Security Disability Income Insurance, including its definition, eligibility criteria, benefits, and historical context.
A comprehensive guide to Social Security Tax, including the old-age, survivor's, and disability (OASDI) portion of the tax assessed on compensation and self-employment earnings under the Federal Insurance Contributions Act (FICA).
An in-depth look at socially conscious investments, highlighting their origins, types, principles, and impact on society and investing.
Soft dollars refer to indirect payments for brokerage services, allowing investors to use commission dollars for research and related services rather than direct payments.
An in-depth exploration of a soft market in the context of economics and finance where demand shrinks, or supply grows faster than demand, making sales at reasonable prices difficult.
Soft Money refers to tax-deductible contributions in investments and development, as well as non-construction costs such as interest during construction, architect's fees, and legal fees.
A Soft Spot is a small weakness or decline in specific stocks or stock groups within a generally strong and advancing market trend.
A comprehensive guide to understanding sole proprietorships, including definitions, advantages, disadvantages, examples, and legal considerations.
The ability to meet debt obligations, satisfy claims, and maintain an excess of assets over liabilities.
A comprehensive analysis of changes in the financial position of a firm from one accounting period to another. This statement includes sources of funds, such as net income and sale of stock, and applications of funds, such as repurchase of shares and repayment of debt.
An overview of the different sources of funds within the statement of changes in financial position, illustrating how funds are derived and accounted for during an accounting period.
An in-depth look at Sovereign Wealth Funds (SWFs), including their definition, types, examples, historical context, and applicability in global finance.
An in-depth look at SPA (Società Per Azioni), the Italian designation for a corporation, its structure, legal implications, advantages, and its role in the Italian business environment.
Comprehensive coverage of Standard & Poor's Depositary Receipt (SPDR), also known as 'spiders,' which are securities designed to track the performance of the S&P 500 Index.
Detailed Explanation of Special Assessments: Definition, Types, Considerations, and Examples.
Special Drawing Rights (SDRs) are an international monetary asset created by the International Monetary Fund (IMF) to supplement its member countries' official reserves. SDRs facilitate global trade and financial stability by providing liquidity and a supplementary reserve asset.
Special Drawing Rights (SDR) form part of a nation’s reserve assets in the international monetary system, first issued by the International Monetary Fund (IMF) in 1970 to supplement gold and convertible currencies.
A comprehensive description of special situations in the stock market, involving stocks that are expected to change in value due to imminent events or exhibit high daily fluctuations due to specific news developments.
A deep dive into Special-Purpose Entities (SPEs), their structure, purpose, types, historical context, relevance, and associated risks.
A comprehensive guide to understanding the concept of a Specialist, including definitions, types, historical context, examples, and its applicability in various fields.
A comprehensive exploration of specie money, its historical context, types, and unique value in economic systems.
The Specific Charge-Off Method for bad debts involves deducting a bad debt when a specific receivable becomes worthless, after exhausting all collection efforts. Accrual basis taxpayers must use this method for tax purposes.
Detailed explanation of the Specific Identification inventory method and its implications for investors.
Detailed explanation of speculation in financial markets, including types, examples, comparisons with gambling and investment, and historical context.
A comprehensive overview of speculative risk, which entails the uncertainty of financial loss or gain, with examples, special considerations, and related terms.
A comprehensive overview of speculators in financial markets, highlighting their role, strategies, risks, and impacts on market dynamics.
Spendable income refers to the amount of income that remains after all required government taxes have been deducted, often synonymous with after-tax cash flow.
A Spendthrift Trust is a type of trust fund created to provide financial maintenance for a beneficiary while enforcing restrictions to guard against the unwise use of the assets. Often established by parents for their children, these trusts offer a layered approach to asset management and protection.
Refer to SPDR for more information about Standard & Poor's Depositary Receipts (SPDRs), a type of exchange-traded fund.
A comprehensive guide on split commission, detailing how commissions are divided between brokers and financial professionals, with examples and historical context.
Detailed exploration of Split Dollar Life Insurance policies, including structure, premiums, ownership rights, death proceeds, types, and examples.
An in-depth examination of the 'split-up' form of reorganization, where a parent corporation splits into two or more smaller corporations, with stock of the new entities distributed tax-free to shareholders who surrender their old stock.
Detailed explanation of Spot Commodity trading, distinctions from Futures Contracts, and the dynamics of the Spot Market.
The nearest month among currently traded contracts in which a commodity can be delivered, such as February for contracts in late January.
A comprehensive overview of the Spot Market, where commodities are sold for cash and delivered immediately. Analyzing its operations, comparisons with futures contracts, and relevance in financial markets.
A detailed overview of the spot price, its significance in finance and trading, the factors influencing it, and its comparison to futures prices.
The spot rate is the price at which a currency can be purchased or sold for immediate delivery, typically within two business days.
A Spousal IRA is an Individual Retirement Account created for a nonworking or low-income earning spouse, allowing contributions based on the income of the working spouse.
A Spreading Agreement is a legal arrangement that extends the collateral of a loan to include multiple properties, thereby offering enhanced security to the lender.
A Springing Power of Attorney is a specialized legal document that becomes effective only upon the occurrence of a specified event, such as the incapacity of the principal.
An in-depth exploration of the term 'squeeze', including tight money periods, cost challenges, and related financial phenomena.
Detailed explanation of stabilization in currency, economics, and securities. Understand the methods and practices employed to achieve economic and market stability.
Stagflation, a term coined by economists in the 1970s, describes the unprecedented combination of slow economic growth, high unemployment, and rising prices.
A comprehensive overview of staggering maturities, a technique used by bond investors to lower risk by investing in bonds with various maturities.
Stagnation refers to a period of no or slow economic growth or even economic decline in real (inflation-adjusted) terms. Economic growth of about 1% or less per year is generally taken to constitute stagnation.
An in-depth look at Standard & Poor's Corporation, a subsidiary of McGraw-Hill, Inc., known for its investment services including securities ratings, stock indexes, and financial information.
An in-depth look into the Standard & Poor's Index, which tracks the performance of 500 widely held common stocks and is commonly known as the S&P 500.
A comprehensive analysis of Standard & Poor's Rating system, which classifies stocks and bonds according to their risk, issued by Standard & Poor's Corporation.
The Standard Deduction is a provision allowing taxpayers to deduct a fixed amount from their gross income in lieu of itemized deductions. This provision, updated annually for inflation, also accounts for specific circumstances such as age or blindness.
A detailed exploration of the Standard Fire Policy, its history, key provisions, and its role within the broader scope of fire insurance.
A comprehensive guide to the Standard Mileage Method for tax deductions, including its rates, applicability, and alternatives.
A detailed explanation of Standard Termination, its process, legal implications, and comparisons with other forms of plan termination.
Understanding the standard wage rate, its computation, distinctions from premium pay, and relevance in various industries.
A comprehensive explanation of the standby fee, which is a sum required by a lender to provide a standby commitment, and the conditions under which it may be forfeited.
An in-depth explanation of standby loans, including their purpose, characteristics, and implications in financial contexts.
Standing orders facilitate the repeated shipment of goods without the need for specific reorders, adhering to predetermined quantity and time limitations.
Explanation of Staple Stock, goods that maintain a fairly constant demand over years with minimal seasonality, and are continually carried by retailers.
In Venture Capital parlance, a start-up is the earliest stage at which a venture capital investor or investment pool will provide funds to an enterprise, usually based on a business plan detailing the background of the management group along with market and financial projections.
A State Bank is a bank organized under a charter granted by a regulatory authority in one of the 50 U.S. states. This is contrasted with a National Bank, which is federally chartered.
An explanation of the concept of stated value, its application in accounting for corporation's stock, and its distinction from market price.
An overview of the different types of statements including financial, banking, and programming statements, their characteristics, and uses.
The Statement of Cash Flow, or Cash Flow Statement, provides a detailed accounting of a company's cash inflows and outflows, categorized into operating, investing, and financing activities.
A comprehensive guide on the Statement of Change in Financial Position, also known as Sources and Applications (Uses) of Funds Statement, detailing its purpose, uses, components, and practical application in financial analysis.
A comprehensive overview of the Statement of Condition in Banking and Finance, detailing the assets, liabilities, and equity as of a specific date.
