An assignor is the party who assigns or transfers an agreement or contract to another party. This legal concept is integral in fields such as contract law, real estate, and business transactions.
Detailed explanation of the process where the investing public absorbs a new issue of stock once sold by the issue's underwriters.
Detailed examination of associations, their formation, types, historical context, applications, and comparisons with other entities.
The ACFE is a global professional association that provides anti-fraud education and training, and awards the Certified Fraud Examiner (CFE) designation.
An assumable loan is a mortgage that allows a new home purchaser to undertake the obligations of the existing loan without changing the loan terms. Commonly, FHA and VA mortgages are assumable if they lack due-on-sale clauses.
Assumption Fee: A charge levied by a lender to a buyer who assumes the existing loan on the subject property.
The Assumption of Mortgage involves a buyer taking over the seller's mortgage, becoming personally liable for the debt. This is typically part of a real estate transaction and distinguishes itself by making the purchaser directly responsible to the lender, unlike a 'subject to' mortgage.
An in-depth overview of the Assumption of Risk in risk management, including its definition, applications, types, and related concepts.
The asterisk (*) character is a versatile symbol used as a reference mark for footnotes, to represent multiplication, and as a 'wildcard' in searches.
An in-depth exploration of asynchronous processes, their operation, advantages, and application in various domains such as computing, telecommunications, and data transmission.
An in-depth look at the concept of 'AT PAR' in securities valuation, including its significance, historical context, and related terms.
Detailed examination of 'At Risk' including its definition, types, historical context, examples, and applicability in investment scenarios.
The At Sign (@) is a versatile symbol used in a variety of contexts, primarily known today for its critical role in email addresses and digital communication.
Detailed explanation of 'At the Close Order' used in trading, its types, considerations, and applications.
An 'At The Market' order, also known as a market order, is an instruction to buy or sell a security immediately at the best available current price.
A comprehensive look at the 'At The Opening' type of trading order, its mechanics, benefits, and limitations.
Comprehensive coverage of At-Risk Rules in tax laws, limiting tax losses investors can claim from specific industries.
Understanding the concept of Attained Age in insurance, its implications, and examples.
Attention is a selective component of information or perceptual processing where consumers take note of things relevant to their needs, attitudes, or beliefs. This is especially crucial in the field of advertising.
The Attention Line is a dedicated space on a label or envelope used to indicate the name of the individual who should receive the shipment. Its primary function is to ensure that correspondence or packages are delivered directly to the intended person, especially within large organizations or companies.
In-depth exploration of attitudes, their formation, influences, and significance in advertising and consumer behavior.
An Attorney-at-Law is a legal professional authorized to perform both civil and criminal legal functions for clients, including drafting legal documents, providing legal advice, and representing clients before courts and administrative agencies.
An Attorney-in-Fact is an individual authorized to act on another’s behalf under a Power of Attorney, which can be general or limited in scope. They do not need to be an Attorney-at-Law.
Attornment is the tenant's formal agreement to acknowledge a new landlord.
An in-depth look at the concept of Attractive Nuisance, its implications in property law, and the steps property owners must take to mitigate liability risks.
A comprehensive overview of Attribute Sampling, a statistical procedure used to study qualitative characteristics of a population, including types, examples, historical context, and applicability.
Attrition refers to the normal and uncontrollable reduction of a workforce due to retirement, death, sickness, and relocation. It serves as a method for downsizing without overt management action, but can lead to unpredictable reductions and organizational gaps.
A detailed exploration of auctions, a method for selling property without a set price, including types, legal requirements, historical context, and more.
A comprehensive guide on Auction Exchanges, centralized securities trading markets where securities such as equities, bonds, and options are traded in an orderly manner through security brokers.
Auctioning is the process of posting an online request for goods and services, allowing suppliers to bid for the business. This method facilitates competitive pricing and transparency in procurement.
An Audience is a group of people who gather to witness a presentation or performance. It can also refer to the total number of people reached by an advertisement or communication medium.
A comprehensive overview of auditing practices, types of audits, historical context, and their essential role in financial accuracy and organizational integrity.
An Audit Limited is an examination with a restricted focus, such as being confined to specific accounts, a shorter time span, or restricted access to records.
An Audit Program is a detailed listing of the steps to be taken by an auditor, such as a Certified Public Accountant (CPA), when analyzing transactions to determine the acceptability of financial statements. Major accounting firms may prepare an audit program for each client and require the person who does the work to sign or initial each step performed.
An auditor is a professional entrusted with examining, verifying, and ensuring the accuracy of financial records for public and private entities. Delve into different types, functions, historical significance, and applicability in the modern context.
An in-depth look at an auditor's certificate, opinion, or report, which provides an independent assessment of a company's financial statements.
Autarky is a policy by which a nation aims to achieve complete economic independence by limiting external trade and producing all necessary goods domestically.
Comprehensive overview of Authentication, including details on bond certificates and legal document verification processes.
Authoritarian defines a leadership style or governance where power is concentrated in a single authority and requires strict obedience from employees or citizens.
An examination of the existence of governmental authority over numerous phases of human conduct without the approval of the people.
A comprehensive guide to understanding authority, its types, roles, and implications in various contexts including organizations, governments, and agencies.
Authorized Shares, or Authorized Stock, represent the maximum number of shares a corporation is legally allowed to issue as outlined in its corporate charter.
The AUTOGEN (Automated Generation of Federal Tax Deposit Coupon) form is a document mailed by the IRS to a taxpayer to accompany the employment tax deposit at any Federal Reserve Bank.
A comprehensive entry on Automated Teller Machines (ATMs) detailing their function, significance, and impact in modern banking.
In-depth overview of Automated Valuation Models, their methodology, use in mass appraisal, applicability, and impact on property valuation.
An in-depth exploration of automatic fiscal stabilizers, mechanisms in government spending and taxation designed to stabilize economic cycles by naturally increasing or decreasing fiscal input based on the business cycle.
Automatic checkoff is a process where union dues and other assessments are automatically deducted from an employee's salary by the employer and remitted to the labor union. This is often the result of collective bargaining agreements.
An automatic extension allows a taxpayer more time to file a tax return by filing the appropriate form with the IRS by the original due date, although tax payments based on the taxpayer's best estimate remain due on the original date.
An in-depth exploration of Automatic Reinvestment focusing on Dividend Reinvestment Plans (DRIPs), their mechanisms, benefits, and applications.
A comprehensive explanation of automatic stay, its functioning, types, examples, historical context, applicability, comparisons, and related terms in the context of bankruptcy law.
A comprehensive overview of Automatic Withdrawal mutual fund programs, including mechanics, benefits, types of payment, and considerations for investors.
Automation involves the application of automatic techniques through mechanical, electronic, or robotic means to operate devices and processes efficiently.
Automobile liability insurance provides coverage in the event an insured is legally liable for bodily injury or property damage caused by an automobile.
An in-depth exploration of the Personal Automobile Policy, detailing the nine essential coverages: Liability, Medical Payments, Uninsured Motorist Coverage, Comprehensive, Collision, Car Rental Expense, Death, Dismemberment, and Loss of Sight, Total Disability, and Loss of Earnings.
An in-depth look at the concept and use of avatars in online forums, chat rooms, virtual reality programs, and games. From simple images to complex 3D models, avatars serve as digital representations of users.
The concept of average, often understood as the arithmetic mean, is pivotal in mathematics, statistics, finance, and various other disciplines. It is used to represent central tendencies and summarize data or market behaviors.
Understanding the average (daily) balance method used by banks to calculate interest charges and manage credit card balances.
A comprehensive look at the long-run average cost curve, its characteristics, significance in economics, and examples of application.
A comprehensive guide to the Average Cost Curve (Short Run), its significance, depiction, and implications in economics.
The Average Down strategy involves buying additional shares of a stock as its price decreases, thereby lowering the average cost per share.
An in-depth exploration of Average Fixed Cost, including its characteristics, calculations, and importance in economics and business.
Understanding the Average Tax Rate, its Calculation, and Importance
An in-depth look at the principle of avoidance of tax, including legal strategies employed to minimize tax obligations as opposed to tax evasion.
Comprehensive guide to avoiding probate, including techniques such as jointly held property, living trusts, and lifetime giving. Explains how these methods can help streamline the estate settlement process without bypassing federal estate or gift taxes.
An in-depth explanation of the Avoirdupois system, used primarily for weighing agricultural products and nonprecious metals. Differences from Troy Weight and the significance of its use in various fields are explored.
An in-depth study of avulsion, which refers to the sudden removal of land from one parcel to another when a body of water, such as a river, abruptly changes its channel.
Learn about various types of awards, their significance, and how they function as a form of recognition for excellence across different fields.
Understanding the IRS rules and regulations regarding the deductibility of 'ordinary and necessary' travel expenses incurred away from home while on business trips.
An in-depth look at the idiom 'axe to grind,' its meanings, historical origins, and applications.
A comprehensive overview of the Bill of Lading, a crucial document in the shipping and logistics industry.
Detailed exploration of B2C Internet Marketing, with a focus on how businesses like Amazon.com engage directly with consumers online.
Baby Bell refers to one of the regional telephone companies that were formed in 1981 as a result of the Justice Department's breakup of American Telephone and Telegraph (AT&T), often called 'Ma Bell.' Numerous Baby Bells have since reconsolidated.
Baby Boomers are individuals born in the years following World War II, significantly influencing economic trends and consumer behavior.
An in-depth look at the Bachelor of Business Administration (BBA) degree, its structure, specializations, career opportunities, and more.
An in-depth look at the concept of Back Haul in transportation and logistics. Understand its significance, types, applications, and historical context.
An in-depth exploration of the back office, encompassing its role, functions, and significance in banking and brokerage houses.
An in-depth exploration of back pay, encompassing definitions, calculations, legal considerations, and practical applications in various professional contexts.
Back up refers to the practice of creating a second mechanism, record, or contract to protect against potential failure of the primary mechanism.
A comprehensive guide on Back-to-Back Letter of Credit (L/C), its applications, benefits, comparisons, and related terms.
A comprehensive exploration of backdating involves the manipulation of dates on financial instruments and its implications in various fields, including finance, accounting, and legal contexts.
Comprehensive guide on the process of examining a job applicant's past to determine how well their experience and skills match those required for the position. This process ensures an informed hiring decision and maintains workplace integrity.
An exploration of the management process involved in investigating an employee's job history and personal references known as background processing, also referred to as a background check.
A comprehensive guide to understanding backlit technology, its applications, advantages, and historical development.
A comprehensive analysis of the backlog value of unfilled orders placed with a manufacturing company; an essential metric for predicting future sales and earnings.
Detailed explanation of the backslash "\", including its uses, history, and comparison with the forward slash "/".
Backup is a computer security protection method where several duplicate data files are stored on secondary storage devices to guard against catastrophic events that may damage the main file storage system. It is advisable to store backup data files in different locations to prevent loss from fire, theft, or other unplanned events.
Understanding the process and importance of Backup Withholding in ensuring federal income tax is paid on earnings when the recipient cannot be identified by a Social Security number.
Backward integration is a business strategy where a firm acquires or establishes production facilities needed for its goods, like an automaker buying a steel mill.
Backward Vertical Integration is the process by which a firm takes ownership or increased control of its supply systems, streamlining operations, improving cost controls, and enhancing competitiveness.
Graph illustrating the thesis that as wages increase, people will substitute leisure for working. Eventually, wages can get so high that if they increase, less labor will be offered in the market.
A comprehensive explanation of what constitutes a bad check, how it impacts financial transactions, and related terms such as NSF and rubber check.
An exploration of 'Bad Title,' a term used in real estate to describe a claim to property that is legally insufficient to convey full ownership rights to the purchaser.
Comprehensive explanation of bad-debt recovery, its processes, examples, historical context, and implications in various financial and business contexts.
A comprehensive guide on Bad-Debt Reserve, its application, historical context, and impact of the Tax Reform Act of 1986 on its usage.
A Bail Bond is a monetary guarantee ensuring that an individual released from jail appears in court at the appointed time. If the individual fails to appear, the bond amount is forfeited to the court.
A comprehensive definition and exploration of the term 'Bailee,' including its liability variations, historical context, applicability, and examples.
Insurance coverage that protects the bailee from legal liability due to damage or destruction of the bailor's property while in the bailee's temporary care, custody, and control.
A detailed overview of the term 'Bailor,' its legal implications, types, and examples in the context of property custody.
An in-depth look at bailouts, where the government provides financial assistance to prevent the failure of private or quasi-private entities, including loans, grants, or government equity.
Bait and Switch Advertising is a method of consumer deception that involves luring customers with attractive advertisements and then steering them towards more expensive products.
