Secondary Financing: Financing Beyond the Primary Mortgage
A comprehensive breakdown of Secondary Financing, including different types, special considerations, examples, historical context, applicability, and related terms.
Secondary Market: Comprehensive Overview
Detailed explanation of the Secondary Market where securities are traded post original issuance, encompassing exchanges and over-the-counter markets, as well as the trading of money market instruments.
Secondary Offering: Distribution of Existing Shares
A Secondary Offering refers to the sale of shares that have already been issued to the public and are now being sold by current shareholders.
Secondary Storage Device: Computer Storage Location for Data
Secondary storage devices are essential components of computer systems that store data not currently being accessed. Primary forms include hard disk drives, floppy disks, and tape storage.
Section 1031: Tax-Free Exchanges of Certain Properties
This entry covers Section 1031 of the Internal Revenue Code, which deals with tax-free exchanges of certain property types, providing detailed guidelines, historical context, and examples.
Section 1244 Stock: Tax Benefits for Small Business Investors
Section 1244 Stock offers unique tax treatment allowing investors to claim ordinary loss deductions on the disposition or worthlessness of the stock, up to $50,000 for individuals and $100,000 for joint filers.
Section 167: Depreciation of Property
An in-depth exploration of Section 167 of the Internal Revenue Code, which outlines the rules for depreciation of property. Includes descriptions, formulas, and examples.
Section 179: Tax Deduction for Capital Improvements
A detailed overview of Section 179 of the Internal Revenue Code of 1986, allowing for the immediate deduction of qualifying property costs.
Sector: Diverse Definitions in Finance, Economy, and Technology
A comprehensive overview of the term 'Sector' exploring its various contexts in finance, economy, and technology, along with examples and historical context.
Secured Bond: An In-Depth Insight
A secured bond is a bond backed by the pledge of collateral, such as a mortgage or other lien. It is vital for investors to understand the security mechanism and distinction from unsecured bonds or debentures.
Secured Transaction: An Overview of Security Agreements and Interests
A comprehensive guide to secured transactions, involving security agreements where personal or real property is pledged as collateral for performance or debt.
Securities: A Comprehensive Overview
Detailed explanation of Securities including types, historical context, examples, and key considerations.
Securities Act of 1933: Foundation of U.S. Securities Market Regulation
An in-depth analysis of the Securities Act of 1933, detailing its importance as the first federal legislation to regulate securities markets in the United States, its requirements for registration and disclosure, and its anti-fraud provisions.
Securities Analyst: In-depth Examination and Role
A comprehensive overview of the role, responsibilities, and impact of a Securities Analyst in the financial markets and investment industry.
Securities and Commodities Exchanges: National Trading Platforms for Financial Instruments
An in-depth look into organized, national exchanges where securities, options, and commodities futures contracts are traded by members for their own accounts and the accounts of customers.
Securities and Exchange Commission (SEC): Federal Regulatory Agency
The SEC is a U.S. federal agency tasked with regulating securities markets, preventing unfair practices, and maintaining market integrity for investors.
Securities Exchange Act of 1934: Governing Securities Markets
The Securities Exchange Act of 1934 governs the securities markets, prohibiting misrepresentation, manipulation, and other abusive practices while establishing the Securities and Exchange Commission (SEC).
Securities Investor Protection Corporation (SIPC): Customer Protection in Securities Markets
The Securities Investor Protection Corporation (SIPC) is a nonprofit organization designed to protect investors against the loss of cash and securities in case of a brokerage firm's failure.
Securities Loan: An Overview
Definition and explanation of Securities Loan, including types, applications, historical context, and related terms.
Securities Markets: General Term for Markets in Which Securities are Traded
Comprehensive overview of securities markets, including organized exchanges and over-the-counter markets, their structure, functions, and significance.
Securitization: Process of Distributing Risk by Aggregating Debt Instruments
Securitization is the financial process of pooling various types of contractual debt such as mortgages, auto loans, or credit card debt obligations and selling their related cash flows to third-party investors as securities.
Security Deposit: Nontaxable Cash Payment by Tenant Held for Lease Term
A Security Deposit is a nontaxable cash payment received by a landlord from a tenant, held during the term of the lease to offset damages or any lease violations. Discover its implications, historical context, and related terms.
Security Interest: A Detailed Examination
In-depth exploration of Security Interest, covering its definition, types, legal implications, application, historical context, related terms, and frequently asked questions.
Security Rating: Evaluation of Credit and Investment Risk
Security Rating refers to the evaluation of credit and investment risk of a securities issue by commercial rating agencies, such as Moody's, Fitch Ratings, and Standard & Poor's.
Seed Money: Initial Funding for Start-Ups
Learn about seed money, venture capitalists' initial funding contributions to help start-up businesses cover early-stage expenses.
Segment Margin: Measure of Business Segment Profitability
Segment Margin is a profitability measure used to evaluate the financial performance of a business segment by subtracting related product costs and traceable operating expenses from segmental revenue.
Segment Reporting: Comprehensive Overview for Financial Disclosure
An in-depth guide to Segment Reporting in annual financial reports, based on FASB Statement No. 14. Understand the criteria, presentation requirements, and implications for businesses.
Segregation of Duties: Internal Control Concept to Prevent Misuse
Segregation of Duties (SoD) is an internal control concept where responsibilities are divided among different individuals to prevent misuse and errors in an organization.
Seisin: Possession of Realty
Seisin refers to the possession of real property by an individual who claims ownership of a fee simple estate, a life estate, or another sellable interest. See also: Title.
Selective Credit Controls: Federal Reserve Board's Financial Tool
An overview of the Federal Reserve Board's authority to establish selective terms for various credit instruments, including margin requirements and their impact on stock market trading.
Selective Distribution: Understanding Conditional Product Availability
An in-depth exploration of selective distribution, a strategy where manufacturers distribute products only to specific wholesalers or retailers who meet predefined criteria.
Self-Directed IRA: A Flexible Retirement Account
A Self-Directed IRA (Individual Retirement Account) allows investors to actively manage and diversify their retirement holdings beyond traditional stocks, bonds, and mutual funds.
Self-Employed: Comprehensive Overview
A detailed exploration of self-employed individuals, including types, tax responsibilities, risks, and historical context.
Self-Employment Contributions Act (SECA): An Overview
A comprehensive guide to the Self-Employment Contributions Act (SECA), the federal law imposing the self-employment tax on individuals earning income through self-employed activities.
Self-Employment Income: Understanding Income for Self-Employed Individuals
An in-depth analysis of self-employment income, coverage under Social Security, tax implications, and special considerations for self-employed individuals.
Self-Employment Retirement Plan: Keogh Plan
A Keogh Plan is a tax-deferred pension plan specifically designed for self-employed individuals and small business owners.
Self-Employment Tax: Comprehensive Overview
A detailed explanation of self-employment tax, including its components for Social Security and Medicare, historical context, rates, and how to calculate and pay it.
Self-Help: Legal Context in Leasing and Default Remedies
An in-depth exploration of self-help measures by landlords to address lease defaults, their legality, examples, and contrasting them with formal eviction procedures.
Self-Insurance: Protecting Against Loss by Setting Aside One's Own Money
Self-insurance involves protecting against loss by setting aside funds periodically to cover potential future losses. Often adopted to manage high-frequency, low-severity losses, it can be implemented on a mathematical basis to create a dedicated self-insurance fund.
Sell-Off: Understanding Market Dynamics
A comprehensive guide on the phenomenon of selling securities under pressure to avoid further declines in prices, often observed in financial markets. Includes examples, historical context, and related terms.
Seller's Market: An Economic Scenario Defined by High Demand
A Seller's Market is a situation where there is more demand for a security or product than the available supply, leading to rising prices and favorable conditions for sellers.
Selling Climax: Market Downturn Indicator
A sudden and sharp decrease in security prices where stock or bond holders panic and offload their holdings drastically, often signaling the bottom of a bear market.
Selling Short: A Comprehensive Overview
Detailed explanation of Selling Short, a strategy involving the sale of securities, commodities, or foreign currency not actually owned by the seller, aiming to buy them back at a lower price.
Selling Short Against the Box: A Short Selling Strategy
An extensive guide to the financial strategy of selling short against the box, including definitions, types, examples, historical context, and related terms.
Semi-Monthly: Occurring Twice Each Month
An in-depth exploration of the term 'Semi-Monthly', its applications, differences with other frequencies, and detailed examples.
SEMIANNUAL: Twice a Year
A term used to describe an event or process that occurs twice a year, typically at six-month intervals.
Semiconductor: Essential Material for Modern Electronics
Semiconductor materials, such as silicon, play a crucial role in the functionality of electronic devices like diodes, transistors, and integrated circuits, enabling the development of computers and other electronic machines.
Senior Citizen: Definition and Special Considerations
A comprehensive guide on who qualifies as a senior citizen, benefits, special tax rules, and privileges associated with this age group.
Senior Mortgage: Understanding Priority Mortgages
Exploring the concept of Senior Mortgages, their features, implications, and distinctions from other mortgage types like first and second mortgages.
Senior Refunding: Replacement of Securities with Longer Maturities
Senior refunding involves replacing securities maturing in 5 to 12 years with new issues having original maturities of 15 years or longer. This process helps reduce interest costs, consolidate issues, or extend maturity dates.
Senior Security: Definition and Importance in Finance
Senior security denotes a financial instrument with priority claim over junior obligations and equity in a corporation's assets and earnings. This term is fundamental in the hierarchy of claims during liquidation.
Seniority System: Employment Advantages Based on Length of Service
A comprehensive overview of the seniority system, a method used to determine employment benefits and distinctions based on the length of service. Explores the principles, usage, examples, and implications within organizations and unions.
Sensitive Market: Market Easily Influenced by News
A sensitive market is one that is easily swayed by the announcement of positive or negative news, resulting in wider fluctuations compared to more confident markets.
Sensitivity Analysis: Understanding Impact of Variables
Sensitivity Analysis explores how different values of an independent variable can impact a particular dependent variable under a given set of assumptions.
Sensitivity Training: Enhancing Interpersonal Understanding
Sensitivity training is a method of laboratory training where an unstructured group of individuals exchange thoughts and feelings on a face-to-face basis. This training method gives insight into how and why others feel the way they do on issues of mutual concern.
Sentiment Indicators: Measures of Bullish or Bearish Mood of Investors
Sentiment indicators are metrics used to gauge the prevailing mood of investors, whether bullish or bearish. Technical analysts often use these indicators as contrary signals to predict market movements.
SEP-IRA: Simplified Employee Pension Plan
A SEP-IRA (Simplified Employee Pension Plan) is a retirement savings plan that offers tax advantages for business owners and self-employed individuals.
SEPARATE (TAX) RETURN: An Overview
Comprehensive detail on Separate (Tax) Return, focusing on Married Filing Separately, its implications, benefits, and considerations.
Separate Property: Definition and Implications in Community Property States
An in-depth exploration of separate property in community property states, including definitions, types, tax implications, historical context, and critical comparisons with community property.
Separately Managed Account (SMA): Professionally Managed Investment Portfolio
A Separately Managed Account (SMA) is a professionally managed portfolio of securities that uses pooled money to buy investments owned directly by the account holder.
Separation of Service: Employee Termination
A comprehensive overview of Separation of Service, detailing the process, types, implications, and best practices related to an employee terminating their connection with an employer.
Sequence: Order of Occurrence
The concept of Sequence in various disciplines and its applications, importance, and examples.
Serial Bond: A Comprehensive Overview
An in-depth exploration of Serial Bonds, including definition, types, special considerations, examples, historical context, and more.
Serial Correlation: Analysis and Implications
Serial correlation, also known as autocorrelation, occurs in regression analysis involving time series data when successive values of the random error term are not independent.
Series Bonds: Group of Bonds Issued at Different Times with Different Maturities Under the Same Indenture
Series Bonds are a financial instrument used in fixed-income markets where bonds are issued at different times with varying maturities but governed by the same indenture. This entry explores their types, features, applications, and historical context.
Series E Bond: Historical U.S. Government Savings Bonds
A comprehensive entry on Series E Bonds, savings bonds issued by the U.S. Government from 1941 to 1979, including their features, issuance, interest accrual, and redemption processes.
Series HH Bond: U.S. Government Bond Details
A comprehensive overview of the Series HH Bond, a type of U.S. government bond once available in exchange for Series E or EE bonds, including its history, functions, and cessation.
Series I Bond: Inflation-Protected Savings Bond
A detailed entry on Series I Bonds, which are savings bonds designed to protect the purchasing power of investments and provide a guaranteed real rate of return.
Service Corps of Retired Executives (SCORE): Counselors to America's Small Business
The Service Corps of Retired Executives (SCORE), now known as SCORE, is a nonprofit organization dedicated to mentoring small business owners and entrepreneurs in the United States.
Service Economy: An In-Depth Analysis
An economy characterized by the predominance of the service sector, contributing significantly to GDP and employment.
Service Fee: Compensation to Advertising Agencies
An in-depth examination of service fees paid by advertisers to advertising agencies, including types, rates, examples, and related terms.
Service Sector: Vital Component of the Economy
An in-depth exploration of the Service Sector, its impact on employment, contributions to GDP, types of service industries, historical evolution, and future trends.
Service Worker: Definition and Role in the Economy
A comprehensive overview of a service worker's role in the service sector, its growth, union representation, and economic implications.
Servicing: Regular Maintenance and Financial Management
An in-depth look at the concept of servicing including its general application in equipment maintenance and its specialized role in financial loan management.
Set-Aside: Ensuring Minority Contractor Participation
An in-depth exploration of set-aside programs which allocate a certain percentage of government and corporate contracts for minority firms to promote equal opportunity.
Setback: Definition and Applications
An in-depth look at the term 'Setback,' its meanings in different contexts, historical origins, and significance in various fields such as urban planning and business.

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