Documentation: Written Description of a Computer Program
An in-depth exploration of various types of documentation associated with computer programs, including internal comments, on-line help, reference cards, manuals, and tutorials.
Doing Business: Definition and Implications
Understanding the concept of 'doing business', its legal implications, and the criteria used to determine whether a corporation is conducting business within a state.
Doing Business As (DBA): Assumed Business Name
A detailed explanation of Doing Business As (DBA), its significance in business, legal considerations, process of registration, and practical examples.
Dollar Cost Averaging: A Consistent Investment Strategy
Dollar Cost Averaging (DCA) is an investment strategy that involves consistently investing a fixed dollar amount into mutual funds or securities at regular intervals, regardless of asset price.
Dollar Drain: Impact on International Trade
An in-depth look at the Dollar Drain phenomenon and its significance in international trade and economics. Understanding how imports and exports affect a country's dollar reserves.
Domain: A Fundamental Unit of Internet Structure
An in-depth explanation of Domains, a crucial component of the Internet structure, inclusive of subdomains, their types, and significance.
Domestic (Corporation, Partnership): Definition and Overview
A comprehensive guide to understanding domestic corporations and partnerships, including their creation, organization, and regulations within the United States.
Domicile: Permanent Home or Principal Establishment
Domicile refers to the permanent home or principal establishment of an individual or business, serving as the legal address for various purposes, including taxation.
Dominant Tenement: An Overview
A comprehensive exploration of the concept of a Dominant Tenement in property law, explaining its role, benefits, and interaction with servient tenements and easements.
Donated Stock: Capital Stock Contributed Without Consideration
Delve into the concept of donated stock, fully paid capital stock of a corporation that is contributed without consideration to the same issuing corporation. Explore definitions, types, examples, and implications.
Donee: Recipient of a Gift or Trust
A comprehensive explanation of a Donee, the recipient of a gift or trust, and their roles and rights within various contexts.
Donor: One Who Gives a Gift or Creates a Trust
A comprehensive guide to understanding the definition, types, roles, and legal implications of a Donor in various contexts.
Dormant Partner: A Key Role in Business Partnerships
A dormant partner, also known as a silent partner, is an investor in a business who contributes capital but does not participate in daily operations.
DOS: Disk-Operating System
DOS (Disk Operating System) is an acronym for disk-based operating systems, extensively used in early personal computers for managing hardware and executing software.
Dot (.) in an Internet Domain Name: Structure and Significance
A detailed exploration of the role and significance of the dot (.) in Internet domain names, including structure, examples, and historical context.
DOT-COM: Commercial Domain
DOT-COM refers to a generic top-level domain (gTLD) used on the internet's Domain Name System (DNS) for commercial entities.
Double (Treble) Damages: Enhanced Compensation in Legal Judgments
A detailed examination of double and treble damages, involving compensation amounts doubled or tripled in legal judgments as punitive measures for certain injuries.
Double Precision: Enhanced Accuracy in Computations
Double precision is a format for numerical representation in computing that allows for greater accuracy by keeping track of twice as many digits as the standard floating-point format.
Double Taxation: Understanding the Effect of Federal Tax Law on Corporate Earnings
A comprehensive overview of double taxation, explaining how federal tax law affects earnings at the corporate level and dividends of stockholders, including examples, historical context, applicability, and related terms.
Double Time: Understanding Overtime Compensation
Double time represents a pay rate that is twice the regular hourly rate, typically applicable for overtime, Sunday, or holiday work.
Double-Click: Action with a Computer Mouse
A comprehensive guide on the double-click action performed with a computer mouse, its application, history, and related concepts.
Double-Digit Inflation: An In-depth Analysis
Understanding double-digit inflation, its causes, effects, historical examples, and implications on the economy.
Double-dipping: Ethical and Financial Implications
Double-dipping refers to the practice of individuals receiving benefits from two sources simultaneously, often leading to ethical and financial concerns.
Double-Entry Accounting: System of Financial Records
A comprehensive overview of Double-Entry Accounting, a bookkeeping system that ensures equal debits and credits for each transaction.
Dow Jones: A Leading Financial Information Services Company
Dow Jones is a highly reputable financial information services company known for publishing influential publications such as The Wall Street Journal, Barron's, and Smart Money, as well as providing comprehensive computer databases and additional financial information.
Dow Jones Industrial Average (DJIA): Comprehensive Overview
A detailed explanation of the Dow Jones Industrial Average (DJIA), the most widely followed benchmark of stock market performance, including its components, history, and impact.
Dow Theory: Confirming Major Trends in the Stock Market
Dow Theory posits that a major trend in the stock market must be confirmed by a similar movement in both the Dow Jones Industrial Average and the Dow Jones Transportation Average.
Dower: Statutory Provision for Surviving Spouses
Dower is a statutory provision in a common-law state that directs a certain portion of the estate (often one-third) to the surviving spouse. The term 'curtesy' is used if the surviving spouse is the husband.
DOWN: Unavailable for Use
DOWN refers to a state where a computer or system is unavailable for use, typically due to malfunctions or maintenance.
Down Tick: Sale of a Security at a Lower Price
A comprehensive explanation of 'Down Tick'; a sale of security at a price below that of the preceding sale, also referred to as a 'minus tick'.
Download: Definition and Applications
Understanding the concept of downloading, its various applications, methods, and related technologies in computing.
Downpayment: Initial Cash Payment Towards Property or Goods
A downpayment is the portion of the total cost of property or goods that is paid upfront in cash, reducing the amount of debt incurred.
Downscale: Movement of a Business Activity from a Higher to a Lower Level
Downscale refers to the movement of a business activity from a higher to a lower level, often involving a pejorative connotation linked to clientele and quality of products or services. For example, a retail store deciding to carry lower-grade merchandise is considered to be moving downscale.
Downside Risk: Estimation of Investment Decline
A comprehensive examination of downside risk, a measure of the potential decline in investment value considering various market factors.
Downward-Sloping Demand: Fundamental Economic Characteristic
An in-depth exploration of the downward-sloping demand curve - fundamental to understanding consumer behavior, market dynamics, and pricing strategies in economics.
Downzoning: Changing Land Use Intensity
The process of rezoning a tract of land for a less intensive use than that currently existing or permitted, known as downzoning.
Dowry: An Ancient Matrimonial Tradition
An in-depth exploration of the concept of dowry, its historical context, cultural significance, associated practices, and modern perspectives.
DPI: Dots Per Inch
Understanding DPI (Dots Per Inch) and its significance in printer resolution and image quality.
DR (Debit): Definition, Uses, and Examples
Learn what DR (Debit) means in accounting, finance, and banking. Understand different types, special considerations, historical context, and more.
Drag and Drop: Interaction Technique
An interaction technique used in computing where an object is clicked, moved, and released in a new location using a mouse or other pointing device.
Dram Shop Act: Legal Liabilities of Tavernkeepers
The Dram Shop Act refers to state laws defining the liabilities of tavernkeepers who serve alcoholic beverages to intoxicated patrons, establishing that this practice creates unreasonable risks of harm and results in charges of negligent conduct and legal liability.
Draw: Financial and Legal Actions Defined
An in-depth exploration of 'Draw' encompassing its usage in banking, finance, and legal contexts.
Drawing Account: An Owner's Withdrawal Tracker
The drawing account is used by proprietors or partners to track their withdrawals. It is closed at year-end and the balance is transferred to the owner's equity or profit and loss account.
Drill Down: Navigating Through Information Layers
Detailed understanding of 'Drill Down,' a term used to describe the process of accessing deeper levels of data or information through successive steps.
Drop Dead Date: An Absolute Deadline
A Drop Dead Date is a critical deadline that must be met to ensure the usefulness of a report or results; Missing this date renders the deliverables obsolete.
DROP-DOWN MENU: A Navigational Element in Computer Applications
A detailed and comprehensive look into the concept of a drop-down menu, its functionality, types, special considerations, historical context, applicability, comparisons, related terms, frequently asked questions, and references.
Drop-Shipping: Direct Marketing and Merchandising
A detailed examination of Drop-Shipping in the contexts of direct marketing and merchandising, including definitions, types, examples, and special considerations.
Dry Goods: An Overview
A comprehensive look at dry goods, including fabrics, textiles, and ready-to-wear clothing.
Dry Hole: Definition and Explanation
A comprehensive definition and explanation of a dry hole, a term used in the oil and gas industry to describe a drilled well that does not produce significant quantities of oil or gas.
DSL: Digital Subscriber Line
A comprehensive overview of DSL (Digital Subscriber Line), a broadband technology that delivers high-bandwidth data over copper telephone lines.
Dual Agency: Real Estate Representation
Dual Agency is the situation in which a real estate agent represents more than one party to a transaction. It is accepted in most states with full disclosure, though many people do not consider it a good business practice because each party wants representation for his/her position.
Dual Banking: The U.S. System of Bank Chartering
The dual banking system in the United States allows banks to be chartered by either state governments or the federal government, leading to differences in regulations, lending limits, and services offered to customers.
Dual Contract: An Unethical Practice in Financial Transactions
Dual Contract refers to the illegal or unethical practice of providing two different contracts for the same transaction. The one with a larger amount is generally used to apply for a loan, while the actual contract reflects a lower amount.
Due Bill: Additional Charges by Common Carrier
A Due Bill is a bill submitted by a common carrier for additional charges that were not paid with the freight bill. This entry explores the purpose, structure, and implications of Due Bills in freight and logistics.
Due Care: Standard of Ordinary Prudence in Tort Law
Due Care refers to the degree of care that a person of ordinary prudence and reason, a 'reasonable man,' would exercise under specific circumstances. It is a critical concept in tort law used to determine the standard of care or legal duty one owes to others, indicating a fundamental legal obligation. Negligence is characterized by the failure to exercise due care.
Due Date: Time Fixed for Payment of Debt, Tax, Interest, etc.
A comprehensive guide to understanding due dates in financial and legal contexts, covering various types of payments including debt, tax, and interest.
Due Process: Procedures to Protect Property Rights
A comprehensive overview of the procedures the government must follow to legally restrict or condemn an individual's property rights, ensuring fair treatment and proper notification.
Due-On-Sale Clause: Provision in a Mortgage Contract
A detailed exploration of the Due-On-Sale Clause, which mandates that a mortgage loan is due upon the sale or transfer of the property, including its implications, exceptions, and related concepts.
Dues and Subscriptions: Professional Expenses
An overview of dues and subscriptions as professional expenses, their tax deductibility, AGI floor considerations, and related terms.
DUES CHECKOFF: Permission for Withholding Union Dues from a Paycheck
An overview of the concept of dues checkoff, where an employee permits an employer to withhold union dues directly from their paycheck, demonstrating cooperation between the employer, employee, and union.
Duff & Phelps: Independent Financial Advisory
A comprehensive insight into Duff & Phelps, an independent financial advisory firm, established in 1932, offering a range of services including appraisals and credit analysis.
Dummy: Definition and Use in Transactions
A comprehensive overview of the term 'dummy' as used in legal and business transactions, including its definition, applications, and related concepts.
Dun & Bradstreet (D&B): Comprehensive Business Information Services
Dun & Bradstreet (D&B) is an information service company that collects and analyzes credit data from commercial firms and their creditors, providing valuable insights to subscribers.
DUN'S Number: Unique Identifier for Businesses
A detailed overview of DUN'S Number, also known as Dun's Market Identifier, that provides key information about businesses including their identification number, address code, and more.
Dunning: Request for Payment of Past Due Money
Dunning is the process a business uses to request payment for past due costs or accounts, often employed by suppliers to customers with overdue balances.
Duopoly: An Industry Dominated by Two Firms
An in-depth exploration of the economic concept of a duopoly, where an industry is dominated by two major firms.
Duplicate: Alike, Equivalent
A comprehensive definition and exploration of the term 'Duplicate' and its uses across various fields.
Duplication of Benefits: Understanding Health Insurance Coverage by Multiple Policies
Duplication of Benefits in health insurance involves coverage for the same insured loss by two or more policies, where each policy either shares the loss proportionally or establishes a primary and secondary policy dynamic.
Duration of Benefits: Short Description
The duration of benefits refers to the length of time during which an individual receives financial payments from disability income insurance in the event of a disabling illness or injury.
Duress: Compulsion and Coercion in Law
An in-depth look at duress, its legal implications, and its recognition as a defense in various legal contexts.
Dutch Auction: A Unique Auction System
A Dutch Auction is an auction system in which the price of an item is gradually lowered until it meets a responsive bid and is sold. U.S. Treasury bills are sold under this system.
Duty: Detailed Definition and Applications
A comprehensive definition and discussion of 'Duty,' covering its applications in taxation, legal fiduciary obligations, and more.
DVD: Digital Versatile Disc
An in-depth look at DVD, an optical disc with considerable storage capacity for data, video, and multimedia.
Dark Cloud Cover: Definition, Significance, and Examples
A comprehensive guide to understanding the Dark Cloud Cover, a bearish reversal candlestick pattern. Learn its definition, significance in trading, and see illustrative examples.
Data Smoothing: Techniques, Applications, and Benefits
Comprehensive guide to data smoothing, its techniques, applications, and benefits. Learn how algorithms remove noise to highlight important patterns in data sets.
DAX Stock Index: Definition, Composition, and Key Insights
Comprehensive overview of the DAX Stock Index, including its definition, member companies, historical context, and significance in the global financial markets.
Day Trader: Comprehensive Definition, Techniques, Strategies, and Associated Risks
An in-depth exploration of day trading, including definitions, techniques, strategies, and the risks involved. Understanding the intricacies of day trading practices, and how traders capitalize on intraday market price actions.
Day-Count Convention: Definition, Common Types, and Applications
An in-depth exploration of day-count conventions, detailing their definitions, common types, applications, and significance in finance and investment.
Days Payable Outstanding (DPO): Definition and Calculation Methods
Discover the significance of Days Payable Outstanding (DPO) in financial analysis, and learn how to calculate this crucial metric to optimize your business's cash flow management.
Days Sales of Inventory (DSI): Definition, Formula, and Importance
A comprehensive guide to understanding Days Sales of Inventory (DSI), including its definition, calculation formula, and its significance in evaluating a company's efficiency in managing inventory.

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