Flame: Online Messages Expressing Strong Opinions or Criticisms
Flame refers to a public post or e-mail message expressing strong opinions or criticisms, often inflammatory. This entry covers its definition, types, historical context, examples, and related terms.
Flash Crash: Momentary 998.5-Point Crash in DJIA
The Flash Crash refers to the sudden 998.5-point drop in the Dow Jones Industrial Average (DJIA) on May 6, 2010, marking the biggest one-day decline in the average's history. It was caused by a single trade at a hedge fund that triggered a cascade of computerized selling.
Flash Drive: A Storage Device Using Flash Memory
A flash drive is a portable storage device that utilizes flash memory to store data. Common types include USB drives, which connect to computers via USB ports.
Flash Memory: Non-Volatile Computer Storage
Flash Memory is a type of non-volatile storage that can be electrically erased and reprogrammed. It is widely used for general storage and data transfer in various digital products.
Flat: Multiple Meanings and Usages
An in-depth exploration of the term 'flat' covering various contexts in finance, real estate, trading, and more.
Flat Rate: Fixed Per Unit Price Regardless of Quantity
An explanation of the flat rate pricing model, where the per unit price remains constant regardless of the number of units purchased or other factors. Used in various contexts including advertising and direct marketing.
Flat Scale: Uniform Rate of Pay in Industry and Labor
A detailed exploration of the 'Flat Scale' in industry and labor, denoting a uniform rate of pay that makes no allowance for volume, frequency, or other influencing factors.
Flat Tax: An Equitable Taxation System
An examination of the flat tax system, applied uniformly across all income levels, highlighting its economic implications and comparisons with progressive tax systems.
Flea Market: An Open-Air Display of Goods, Usually Secondhand
A flea market is an open-air marketplace where vendors sell secondhand goods, including antiques, collectibles, and various other items.
Fleet Factors: Landmark 1990 Court Decision
The Fleet Factors decision clarified a lender's potential exposure to liability for environmental cleanup if the lender acquires property by foreclosure.
Flexible Spending Account (FSA): Tax-Advantaged Employee Benefit Plan
A detailed explanation of Flexible Spending Account (FSA), a tax-advantaged financial account into which employees can contribute on a pre-tax basis to pay for certain out-of-pocket healthcare and dependent care expenses.
Flight to Quality: Understanding Safe-Haven Investments
Flight to Quality refers to the movement of capital from higher-risk investments to safer assets, such as U.S. Treasury bills, during periods of market uncertainty.
FLOAT Banking: Checks in Transit and Conditional Credits
An in-depth look at the concept of Float in Banking, Securities, and Insurance, including checks in transit, new issue of securities, and insurance premiums.
Floater Coverage: Definition and Applications
Floater coverage for property that moves from location to location, either on a scheduled or unscheduled basis, provides insurance protection for items during transit.
Floating an Issue: Introduction and Key Concepts
Comprehensive explanation of 'Floating an Issue', covering underwriting, issuance process, historical context, and related terminology in finance.
Floating Currency Exchange Rate: Market-Driven Currency Valuation
An in-depth exploration of the floating currency exchange rate system, where the value of a currency fluctuates based on market supply and demand, without direct governmental interventions.
Floating Debt: Short-Term Obligation Continuously Refinanced
Floating debt refers to the short-term obligations of a business or government that are continuously refinanced. Examples include bank loans due in one year, commercial paper, Treasury bills, and short-term Treasury notes.
Floating Supply Bonds and Stocks: Understanding Market Liquidity
Floating supply refers to the total dollar amount of municipal bonds in the hands of speculators and dealers that is for sale at any particular time, and the number of shares of a stock available for purchase.
Floating-Point Number: Representation and Applications
A comprehensive overview of floating-point numbers, their representation, uses, and comparisons with fixed-point numbers. Understand the advantages and limitations of floating-point arithmetic in computational devices.
Flood Insurance: Comprehensive Coverage for Flood-Related Damages
Flood Insurance covers property damage caused by natural flooding, offering protection through private insurers while being encouraged and subsidized by the federal government. It is mandatory for buyers using a federally related mortgage to purchase a house in a floodplain.
Floor Duty: Managing Client Interactions in Real Estate
A comprehensive overview of Floor Duty, a critical responsibility in real estate sales, where salespersons handle potential client inquiries during assigned office hours.
Floor Loan: Minimum Amount a Lender is Willing to Advance
A comprehensive overview of Floor Loan, the minimum amount a lender is willing to advance, including definitions, examples, and related terms.
Floor Plan: Arrangement of Rooms in a Building
A comprehensive guide to understanding floor plans, including their importance, types, examples, and applications in architecture, real estate, and interior design.
Floor Plan Insurance: Coverage for Securing Loans with Merchant Property
Floor Plan Insurance provides coverage for lenders who have accepted property on the floor of a merchant as security for a loan. The policy indemnifies the lender if the merchandise is damaged or destroyed, covering all risks.
Floppy Disk: Historical Evolution of Data Storage
A comprehensive overview of the floppy disk, its history, types, uses, and eventual obsolescence in the advent of modern data storage technologies.
Flow of Funds: Economic and Financial Dynamics
Comprehensive explanation of the 'Flow of Funds' concept in economics and municipal bonds, covering the transfer of funds through financial intermediaries and the priority of municipal revenues.
Fluctuation: Variations in Prices and Rates
Fluctuation refers to the change in prices or interest rates, either upward or downward, that can apply to the prices of stocks, bonds, commodities, or economic conditions.
Fly-by-Night: Unreliable or Shady Businesses
Originally referring to a swindler who fled hurriedly from a business situation after his modus operandi had been discovered by the locals, it now refers to a shady business, often operating out of a post office box or accommodation address, that cannot be located when its merchandise or product proves unsatisfactory.
FNMA: Federal National Mortgage Association
The Federal National Mortgage Association, commonly known as Fannie Mae, facilitates liquidity, stability, and affordability in the U.S. housing market by ensuring that lenders have sufficient funds to lend to homebuyers.
FOB: Free On Board
A comprehensive explanation of the incoterm 'Free On Board' (FOB), including its definition, historical context, applications, and related terms.
Focus Group: A Powerful Tool for Market Research
An in-depth exploration of focus groups, their types, methodologies, applications in market research, and their impact on product development and consumer insights.
Focused Factory: An Optimized Manufacturing Approach
The Focused Factory is a form of production limited to a very small number of products for a particular target market. This approach requires a smaller investment and allows developing a greater degree of expertise compared to a diversified manufacturing operation.
Follow-Up Letter: Invitation to Purchase After Inquiry
A comprehensive guide to follow-up letters, focusing on inviting inquirers to make a purchase. This article covers purposes, structures, examples, and best practices of follow-up letters in sales.
Font: The Set of Characters in One Size and Style of a Typeface
Font refers to the specific configuration of characters in typography, defined by size and style within a typeface. Examples, historical context, special considerations, and comparisons included.
Food and Drug Administration (FDA): Regulatory Body for Safety and Quality
The Food and Drug Administration (FDA) is an administrative agency of the U.S. Department of Health and Human Services that regulates the safety and quality of foodstuffs, pharmaceuticals, cosmetics, and medical devices.
Footer: Bottom Margin of Printed Document
A footer is the bottom margin of a printed document which repeats on every page and can include text, pictures, automatic consecutive page numbers, date, and time.
For Your Information (FYI): Memo and Finance Contexts
Understanding the term 'For Your Information (FYI)', its use in business and finance contexts, with examples and historical background.
For-Profit Corporation: Purpose-Driven Profit Making
A For-Profit Corporation is an entity primarily organized with the objective of earning profits for its shareholders. This entry contrasts it with Nonprofit organizations and delves into its structure, advantages, and implications.
Forbearance: A Policy of Restraint in Legal Action
A comprehensive understanding of forbearance in the context of contractual obligations, remedies for default, and the legal implications.
Forced Sale: Immediate Liquidation Without Optimal Valuation
A Forced Sale is a mandatory sale of an asset or property at less than its fair market value because the seller is compelled to sell urgently, often due to legal or financial pressures.
Forecast: Estimating Future Trends
Detailed exploration of forecasting techniques in economics and stock markets, covering methods, applications, and related concepts.
Foreclosure: Termination of All Rights of a Mortgagor or Grantee in Property Covered by a Mortgage
Foreclosure is the legal process by which a lender or creditor can seize and sell a property used as collateral to satisfy an unpaid debt. This process involves terminating all rights of the mortgagor or grantee in the property.
Foreign Currency Translation: Process of Converting Currencies
Comprehensive guide to the process of expressing amounts denominated in one currency in terms of a second currency using the exchange rate between the currencies. Detailed considerations of assets, liabilities, and income statement items.
Foreign Direct Investment: A Comprehensive Guide
An in-depth look into Foreign Direct Investment (FDI), including its types, significance, historical context, examples, and impact on the economy.
Foreign Exchange Instruments: Tools for International Transactions
An in-depth exploration of the instruments used in foreign exchange, including paper currency, notes, checks, bills of exchange, and electronic notifications for international payments.
Foreign Investment: Overseas Financial Involvement
Foreign Investment involves the investment by citizens or governments of one country into industries of another country, or within a country by foreigners, including the implications of income tax treatment governed by tax treaties.
Foreign Tax Deduction: Explanation and Application
An in-depth look into foreign tax deductions, highlighting their applicability, benefits, examples, historical context, and comparisons with foreign tax credits.
Foreign Trade Multiplier: Economic Measure of GDP Increase
The Foreign Trade Multiplier is a measure in economics that quantifies the increase in a country's Gross Domestic Product (GDP) resulting from the efficiencies and activities associated with foreign trade.
Foreign Trade Zone: Comprehensive Overview
A detailed examination of Foreign Trade Zones, their functions, benefits, and implications in international trade.
Forensic Accountant: The Investigator of Financial Misconduct
A forensic accountant combines accounting, investigative, and legal expertise to uncover and analyze financial discrepancies, fraud, and hidden assets in legal disputes.
Forfeit Penalty: Understanding Investment Penalty
An in-depth look at the concept of forfeit penalty, particularly within the context of investment penalty, including definitions, examples, and applications in finance.
Forfeitable: Pension and Profit-Sharing Plan Benefits
Forfeitable benefits refer to the situation in which a participant in a pension or profit-sharing plan has no ownership rights until certain service or performance requirements are met.
Forfeiture: Permanent Loss of Property for Legal Non-Compliance
Forfeiture refers to the permanent loss of property for failure to comply with the law, involving the divestiture of the title of property without compensation for a default or an offense.
Form 1040, 1040A, and 1040EZ: U.S. Individual Income Tax Returns
Detailed definitions and guidelines for Form 1040, 1040A, and 1040EZ, the individual U.S. income tax returns required to report income, deductions, and credits for the previous year.
Form 1065: U.S. Tax Form for Partnerships and Joint Ventures
Form 1065 is utilized by partnerships and joint ventures in the United States to report financial information to the IRS. This article explores the purpose, components, filing process, and important considerations associated with Form 1065.
Form 1099: U.S. Tax Reporting Form
A comprehensive guide on Form 1099, its usage, types, and reporting requirements for interest, dividends, royalties, capital gains, miscellaneous income, and other distributions.
FORM 1120: U.S. Corporate Income Tax Return
Detailed overview of FORM 1120, the U.S. Corporate Income Tax Return required to be filed by most domestic corporations.
Form 8-K: SEC Reporting for Material Events
Form 8-K is a report that public companies file with the SEC to disclose material events that shareholders should know about, such as lawsuits or changes in auditors.
FORM Model of a Legal Document: Essential Phrases and Words of Art
A detailed overview of the FORM model of legal documents, emphasizing the importance of precision in language, procedural correctness, and common phrases and words of art.
Form Utility: Enhancing Marketability Through Physical Changes
An in-depth exploration of form utility, which enhances the marketability of a product by changing its physical characteristics to better meet consumer requirements.
Former Buyer: Analyzing Customer Retention and Prospecting
A detailed exploration of former buyers, who are previous customers that have not made additional purchases within a specified period, typically a year.
Formula Investing: An Investment Technique
Formula investing is an investment technique based on a predetermined timing or asset allocation model that eliminates emotional decisions, ensuring structured and disciplined investing.
FORTRAN: The Pioneer of High-Level Programming Languages
FORTRAN, developed by IBM in the late 1950s, was the first language allowing programmers to describe calculations by means of mathematical formulas.
Fortuitous Loss: Definition and Key Considerations
A comprehensive guide on fortuitous loss, its implications in insurance, types, examples, historical context, and related terminologies.
Forum: A Platform for Online Discussion
Detailed overview of forums as platforms for online discussion on various subjects hosted by BBS, newsgroups, mailing lists, or other online services.
Forward: To Send to Another Destination
Forward in shipping refers to sending a package to a different destination, typically due to a change of address or redirection.
Forward Buying: Retail Practice
Forward Buying is a retail practice of purchasing more materials than immediately needed to take advantage of special discounts or trade allowances, or to increase profits.
Forward Contract: Detailed Financial Agreement Overview
A forward contract entails the actual future purchase or sale of a specific quantity of a commodity, financial instrument, or other asset at a price agreed upon today. Learn about its features, types, and real-world applications.
Forward Integration: Strategic Expansion
Forward integration is a business strategy where a company extends its operations to include activities closer to the end customer, aiming to enhance control over the supply chain and increase market share.
Forward P/E: Forward Price-Earnings Ratio Meaning
The Forward P/E ratio is a financial metric that measures a company's current share price relative to its expected earnings per share (EPS) over the next 12 months. Often used for valuation comparison among companies, this forward-looking measure offers insights into the growth expectations of a business.
Forward Pricing: Method of Pricing Used by Open-End Investment Companies
Forward Pricing is a method used by open-end investment companies where the share price is determined by the Net Asset Value (NAV) of outstanding shares. It ensures that all incoming buy and sell orders are based on the next net asset valuation of fund shares.
Forward-Looking Statements: Financial Predictions Based on Management's Forecast
Forward-Looking Statements in financial communications provide predictions based on management's expectations, estimates, projections, and assumptions. These statements adhere to safe harbor provisions of the Private Securities Litigation Reform Act of 1995 and include disclaimers that actual future results may differ materially.
Forwarding Company: Business Facilitator and Logistics Expert
A Forwarding Company, also known as a freight forwarder, is a business that arranges freight transportation on behalf of companies and individuals, ensuring efficient and timely delivery of goods.
Foul Bill of Lading: A Comprehensive Definition
An in-depth exploration of a Foul Bill of Lading, including its definition, types, historical context, and applicability in various sectors.
Four Ps: The Four Marketing Ingredients
An in-depth exploration of the Four Ps of Marketing: Product, Price, Place, and Promotion, essential components for developing an effective marketing strategy.
Fractional Interest: Ownership of Partial Rights in Real Estate
Fractional Interest refers to the ownership of some but not all rights in real estate. Examples include easements, hunting rights, and leasehold properties.
Fractional Reserve Banking: A Key Banking Regulation
An in-depth analysis of fractional reserve banking, where banks retain reserves that are less than their total deposits. Understand its mechanics, history, and impact on the economy.

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