The Statement of Income, also referred to as the Profit and Loss Statement, is a key financial document that summarizes a company's revenues, costs, and expenses within a specified period. This summary helps in determining the financial performance in terms of profit or loss.
Comprehensive Explanation of the Statement of Partners' Capital, Detailing Each Partner's Net Worth in the Business
Static analysis in economics refers to a model or analysis that does not consider or allow for changes over time, solving all variables simultaneously. It is commonly used in supply and demand models for goods and services.
Static risk refers to a risk that remains constant and does not fluctuate over time. Examples include slot machines with constant payout ratios where the uncertainty level remains the same.
Statutory foreclosure is a type of foreclosure that proceeds without court supervision, governed by state law.
Statutory Voting, a prevalent voting procedure in corporations, allows shareholders to cast one vote per share for board nominees. It contrasts with Cumulative Voting, where a shareholder can allocate multiple votes to a single nominee.
An in-depth look at the concept of staying power, its implications in investment and real estate, and related terms such as deep pockets.
A detailed examination of the Steady-Growth Method, a technique for estimating the cost and impact on profitability of building a rate base over time through various sources of business.
A Step-Up Lease, also known as a Graduated Lease, is a rental agreement where the rent payments increase at predetermined intervals.
The process by which a property’s tax basis is reset to its fair market value at the date of the owner's death, commonly applied to inherited assets.
STIFF refers to the deliberate failure to pay for services rendered, commonly used in situations where someone does not leave a tip for service personnel, such as waiters.
A comprehensive definition of 'stipend' and its relevance in various contexts, including the types of stipends, historical context, and related terms.
An in-depth exploration of stochastic processes, concepts, and applications in various fields like statistics, regression analysis, and technical securities analysis.
An in-depth look into stock buybacks, also known as share repurchase plans, where companies buy back their own shares from the marketplace.
A stock certificate is a formal instrument evidencing a share in the ownership of a corporation. This document represents the shareholder's equity stake in the company.
An in-depth look at stock dividends, where a corporation pays a dividend to its shareholders in the form of additional shares rather than cash. Learn about types, examples, and implications.
An overview of Stock Index Futures, including their features, types, and uses in speculation and hedging against market declines.
Stock Insurance Companies are group entities owned by stockholders, where earnings are distributed as shareholder dividends. Under state laws, policyholders' interests take precedence over stockholders'.
Understand the intricacies of stock options, a key financial instrument offering opportunities for investment, speculation, and employee compensation.
A detailed explanation of the Stock Power Power of Attorney form, its purpose in transferring ownership of a registered security, and its use in financial transactions.
A comprehensive overview of Stock Purchase Plans, how they benefit employees, and their implications for companies.
Comprehensive explanation of stock rights, also known as subscription rights or warrants, covering their types, uses, and examples in the context of stock markets and investments.
An in-depth look at stock splits, their types, implications, and historical significance in financial markets.
A detailed exploration of stock symbols—abbreviations used to identify companies on the securities exchanges where they trade, also called trading symbols.
An in-depth exploration of stock and flow variables in economics, their definitions, significance, and applications.
Detailed explanation of Stock-for-Asset Reorganization, its types, considerations, examples, historical context, applicability, and related terms.
A stock-for-stock reorganization involves one corporation acquiring at least 80% of another corporation's stock using its own voting stock, creating a subsidiary relationship.
A Stock-Transfer Agent specializes in managing and executing the transfer of stock ownership and maintaining comprehensive records of shareholders.
An in-depth explanation of stockholders, their roles, types, historical context, and applicability in the corporate world.
An in-depth look at the definition and role of a Stockholder of Record, the individual or entity registered on a corporation's books as owning shares on a specified date, eligible for dividends and distributions.
A comprehensive guide about Stockholders' Derivative Action, its implications, types, and legal context in corporate governance.
An in-depth look at Stockholders' Equity, a critical balance sheet item that represents the book value of ownership in a corporation, including its components such as capital stock, paid-in surplus, and retained earnings.
An in-depth exploration of Stockout Cost, which refers to the expenses a firm faces when current inventory is exhausted, including lost sales revenue and customer dissatisfaction.
An in-depth exploration of stockpiles, including their purpose, types, historical context, economic importance, and practical examples.
Detailed annual publication by Ibbotson & Associates providing comprehensive historical data and analysis on stocks, bonds, bills, and inflation.
A stop order is an instruction to a broker to buy or sell a security once it reaches a specified stop price, aimed at protecting profits or limiting losses.
A comprehensive overview of the process and implications of requesting a Stop Payment on a check, including legal considerations, historical context, and FAQs.
Coverage designed for small mercantile establishments, offering protection against burglary and robbery incidents. It includes multiple layers of safeguards to protect the business's property, personnel, and finances.
A comprehensive guide to understanding and leveraging the Straddle position in options trading to benefit from market volatility.
Straight Debt refers to a debt instrument with a fixed repayment schedule, fixed interest rate, and no convertibility features.
An in-depth look at the Straight-Line Method of Depreciation: definitions, formulas, examples, and applications in accounting.
An individual who buys property and then transfers it to another person to hide the identity of the ultimate purchaser.
STREET, short for Wall Street, refers to the financial community in New York City and the global economic market.
A term referring to securities held in the name of a broker or another nominee instead of the customer, facilitating easier transfer at the time of sale.
A stress test is an evaluation to examine banks' ability to endure economic shocks without needing additional capital infusions, focusing on financial stability during severe economic downturns.
A Stretch IRA is an Individual Retirement Account (IRA) set up in a way that extends the period of tax-deferred earnings beyond the lifetime of the owner.
A comprehensive definition of 'Stretchout', its contexts, applications in labor and finance, related terms, and more.
This entry refers to STRIPS in the context of stripped coupon bonds.
STRIPS Bonds, also known as Separate Trading of Registered Interest and Principal of Securities, are pre-stripped zero coupon bonds that are direct obligations of the U.S. Treasury. This entry provides an in-depth look at STRIPS Bonds, their characteristics, and applications.
A comprehensive analysis of the 'Subject to Mortgage' condition of sale in real estate transactions, where the purchaser acquires a property with a pre-existing mortgage without becoming personally liable.
Comprehensive definition and explanation of subordinated debt, its types, special considerations, examples, historical context, and related terms in finance.
Subordination involves the establishment of priority between claims, debts, liens, and other interests, which can significantly impact financial and legal transactions.
Detailed exploration of subprime loans, their characteristics, underlying issues, historical context, and impact on the financial crisis.
Subscription refers to an agreement to buy newly issued securities or to contribute money for a specific purpose.
The Subscription Price is the price at which existing shareholders of a corporation are entitled to purchase common shares during a rights offering, or the price at which subscription warrants can be exercised.
An in-depth look at the subscription privilege, which grants existing shareholders the right to purchase additional shares of a new stock issue before it is available to the public.
A comprehensive exploration of Subscription Rights and Warrants, detailing the contractual rights of existing shareholders to purchase additional shares, their types, special considerations, historical context, and more.
Subsequent events are critical incidents that occur after the date of the financial statements but before the audit report is issued, which can significantly impact the financial position or earning capacity of a business.
A comprehensive overview of Subsidiary Companies, highlighting ownership structures, tax implications, and related business terms.
A comprehensive guide to subsidiary ledgers and their importance in financial accounting, detailing how they support the general ledger.
Substituted Basis in taxation refers to either an exchanged basis or a transferred basis used to determine the tax purposes of property. This includes how the basis of property is calculated based on other properties held or transferred.
Substitutes are goods or services that can replace each other in consumption, catering to similar needs or wants of the consumer.
Comprehensive look at 'Substitution' in Banking, Contract Law, Economics, Law, and Securities.
An in-depth exploration of the Substitution Law, explaining its economic implications, examples, and role in consumer behavior and market dynamics.
An in-depth exploration of the substitution slope, illustrating the relationship of the substitution of any pair of goods with respect to one another in the context of a given income and varying prices.
A subtotal is the preliminary sum of multiple individual amounts, calculated before any further additions, such as taxes or discounts, are applied.
Understanding the Suicide Clause in Life Insurance Policies and its implications.
An accelerated depreciation method that allows for a larger depreciation expense in the earlier years of an asset's useful life.
A detailed explanation of the Sum-of-the-Years'-Digits (SYD) depreciation method, including its formula, application, and examples.
Supplemental Security Income (SSI) provides monthly payments to those with low income and few assets, including disability payments under specific conditions.
Supplemental Unemployment Benefits (SUB) payments are taxable wages provided by employer-financed funds to terminated employees which are subject to income tax withholding but exempt from Social Security, Medicare, and federal unemployment taxes.
A comprehensive guide to understanding supplemental wages, including bonuses, commissions, overtime pay, and certain types of sick pay, along with the tax withholding methods and FAQs.
Comprehensive overview of Supplemental Young Child Credit, a component of the Earned Income Tax Credit (EITC) designed to offer additional financial support to families with young children.
A comprehensive guide to understanding 'Supply,' covering its definitions, types, applicability, historical context, and more.
A detailed examination of supply and demand curves, and their intersection point indicating market equilibrium, which determines the equilibrium price and quantity.
Supply Price refers to the price, according to a supply schedule or supply curve, that is necessary to get producers to produce a specific quantity of a good or service. This concept is fundamental to understanding market dynamics and producer behavior.
An in-depth look at supply-side economics, a theory that contends drastic tax reductions will stimulate productive investment to benefit society; championed by Professor Arthur Laffer in the late 1970s.
An in-depth exploration of support levels, a key concept in technical analysis, where a security price tends to halt its decline due to increased demand.
A surcharge is a charge added to an existing charge, cost added to a cost, or tax added to a tax, often used in various financial contexts.
A comprehensive overview of Surety Bond, its parties, function, legal significance, and applications in various industries.
A detailed exploration of the concept of surplus across different fields such as finance, economics, and accounting. Understand how surplus affects corporate finances and the broader economic framework.
Suspended Trading refers to the temporary halt in trading a particular security, often in advance of major news announcements or to correct imbalances of buy and sell orders.
A 'Sweetener' refers to an added feature in a securities offering designed to make the securities more attractive to purchasers.
SWIFT is a global network used by financial institutions to confirm international funds transfers, ensuring secure and standardized communication between banks worldwide.
Switching refers to the process of moving assets from one mutual fund to another. This can occur either within the same fund family or between different fund families.
A detailed explanation of syndicates, their structure, purpose, and impact in various fields.
Syndication is a method of selling property whereby a sponsor, or syndicator, sells interests to investors. This can take various forms, including partnerships and corporations.
Comprehensive coverage of syndication costs, including their classification, treatment as intangible assets, and implications for capital expenditures.
A comprehensive look into the role of a syndicator in the business world, including definitions, examples, and historical context.
A comprehensive overview of synthetic leases, a rental agreement that shifts all obligations, risks, and costs of the property to the tenant while the owner receives a fixed rent. Also known as a credit-tenant lease.
An in-depth exploration of systemic risk, its measurement, types, examples, and implications in the financial market. Also known as market risk or systematic risk, and commonly measured by the beta coefficient.
A T-Account is a visual aid used in accounting to depict the effects of transactions on an account. It uses two perpendicular lines shaped like the letter 'T', with debits on the left and credits on the right.
Explore the various definitions and contexts of the term 'Take' across general, legal, and securities applications.
The phrase 'take a bath, take a beating' refers to suffering a significant financial loss on a product, speculation, or investment.
Taking a flier refers to the act of engaging in highly speculative investments with a significant risk of loss.
To buy stock in a company with the intent of long-term holding or taking control, including regulatory requirements and strategic inventory management.
An in-depth exploration of take-home pay, including its definition, calculation methods, examples, and significance in personal finance.
A take-or-pay agreement is a contractual arrangement in which a buyer agrees to purchase a specified quantity of goods over a defined period or compensate the seller for any shortfall. This mechanism balances risks for both the buyer and the seller.
A detailed overview of take-out loans, including their definition, types, conditions, applicability, and importance in project financing.
A comprehensive discussion on the concept of the takeoff point, marking the stage at which a producer, an industry, or an economy becomes economically viable, with detailed explanations, historical context, examples, and related terms.
