A comprehensive exploration of Setoff in general and tax law contexts, covering counterclaims by defendants against plaintiffs, independent causes of action, and balancing obligations.
A comprehensive guide to the concept of 'Settle' in different contexts including general, legal, and securities.
A comprehensive exploration of the term 'settlement' in the contexts of estate distribution, legal negotiations, and real estate transactions.
Understanding settlement cost, also known as closing cost, including its types, examples, and significance in real estate transactions.
The settlement date is a crucial term in both real estate and securities markets, representing the date on which a transaction is finalized and ownership is transferred.
A comprehensive guide to Settlement Statements in real estate transactions, detailing the amounts to be paid by each party and how the funds are distributed.
The Settlor is the person who establishes a trust, transferring assets to a trustee for the benefit of designated beneficiaries. This term is also known as donor, trustor, or grantor.
Detailed analysis of Setup Cost, including its definition, components, examples, and related concepts.
Severalty ownership is a legal concept referring to the ownership of real property by a single individual, distinct from co-ownership arrangements.
A detailed overview of severance benefit, its types, eligibility, computation, applicability, comparisons with similar terms, and legal considerations.
Severance Damages are a form of compensation awarded to property owners when a portion of their property is condemned, diminishing the value or usability of the remaining property.
Severance pay is a monetary compensation offered by employers to employees who are laid off. It serves as an income bridge during the transition from employment to unemployment and is subject to taxation in the year received.
A comprehensive overview of the SEWER system, encompassing its components, types, historical context, applicability, operations, and global significance.
Sex Stereotyping refers to the inferred traits and expected behavior based upon one's sex, often resulting in prejudice. This can impact various aspects of life such as employment opportunities, credit ratings, consumer behavior, and more.
Understanding Sexual Harassment: Unwelcome advances, intimidation, and legal implications.
Shakedown is a trial run conducted before putting a procedure, system, or application into production to identify and resolve potential problems or 'bugs' prior to actual use.
Understanding SHAKEOUT: A phenomenon in market conditions that eliminates weaker or marginally financed participants in an industry or securities market.
An in-depth examination of 'shakeup', a rapid change in the management and structure of an organization, its causes, effects, and strategies for coping with the associated trauma and uncertainty.
Exploring the role, responsibilities, types, and importance of Share Brokers, also known as Account Executives in stock trading.
An in-depth explanation of Share of Market, also referred to as Brand Share, including its calculation, significance, and implications in business.
Explore the concept of Share of Mind, its importance in marketing, and its association with Brand Association.
A detailed exploration of Share/Stock Repurchase Plans, their mechanisms, implications, and strategic uses by corporations.
A glossary entry defining the role, history, and economic implications of sharecroppers.
A Shared-Appreciation Mortgage (SAM) is a residential loan with a fixed interest rate set below market rates, wherein the lender is entitled to a specified share of the appreciation in property value over a specified time interval.
A comprehensive guide to understanding Shared-Equity Mortgages (SEM) where lenders are granted a share of the equity, enabling them to participate in the proceeds from a property's resale.
An in-depth exploration of shareholders, their rights, types, roles, and significance within corporations, REITs, and mutual funds.
Shares Authorized refers to the total number of shares a corporation is legally permitted to issue as detailed in its Articles of Incorporation. This figure typically exceeds the number of shares issued and outstanding.
In-depth exploration of Shares of Beneficial Interest, covering their definition, types, applications, and related concepts.
Shareware refers to software available for trial use, often downloadable from a network, which requires registration and payment if continued use is desired.
Shark Repellent refers to measures undertaken by a corporation to discourage unwanted takeover attempts. It is a defensive tactic aimed at protecting the company's interests against hostile bids.
A firm specializing in the early detection of hostile takeover activity, typically through monitoring and analyzing trading patterns and soliciting proxies for client corporations.
Shekels are an ancient form of money first noted in the Bible and currently the official currency of Israel. This article provides a comprehensive overview of its history, usage, and significance.
A shell corporation is an incorporated entity with no significant assets or operations, often used for various legal and sometimes fraudulent purposes.
Comprehensive overview of the Sherman Anti-Trust Act of 1890, its historical context, impact on U.S. law, and continued relevance in modern antitrust regulation.
A detailed overview of work shifts including types, history, and significance in modern workplaces.
An in-depth look at shift differential as extra compensation paid to employees working non-standard hours.
Examination of the economic entity that ultimately bears the burden of a tax and how taxes are shifted to different entities.
An in-depth look at the various definitions and applications of the term 'shop' across different industries and contexts, ranging from production areas to small retail establishments.
A Shop Steward is a union member elected by fellow union members to represent them in discussions and negotiations with management regarding grievances, requests, and labor conditions.
An in-depth look at the term 'Shopper,' including its definitions as a potential customer and a local advertising newspaper, also known as a shopping newspaper.
A Shopping Center is a collection of retail stores with a common parking area, sometimes including an enclosed mall or walkway, ranging from small strip centers to large regional malls.
Consumer products requiring concentration and research to make an informed judgment about their relative merits and price. Shopping products can take a considerable amount of a consumer's time and concentration before an informed purchase decision is reached.
A detailed examination of shopping services, including types, historical context, applicability, and examples.
A comprehensive explanation of short bonds, their types, financial implications, and applications in finance.
Short covering involves the actual purchase of securities by a short seller to replace those borrowed at the time of a short sale. It plays a crucial role in financial markets and trading strategies.
Short form refers to an abbreviated document used in law and federal taxation. In law, it serves as a concise version of a longer document, while in taxation, it applies to specific federal income tax forms such as the 1040A and 1040EZ.
Detailed exploration of Short Interest in the stock market, including definitions, mathematical formulations, historical context, and practical applications.
A comprehensive understanding of Short Position in commodities and securities, its implications, historical context, and practical applications.
In economics, the short run is a period of time during which existing firms can increase production in response to changing economic conditions, but cannot increase their capacity or allow new firms to enter the industry.
An in-depth exploration of short sales in securities and real estate, outlining the processes, risks, and implications.
An In-depth Look at Short Selling, its Mechanisms, and Implications
A short squeeze occurs when many traders with short positions are forced to buy stocks or commodities to cover their positions and prevent losses, leading to a surge in prices.
An in-depth exploration of the term 'Short Term,' its significance in accounting, investments, and taxation.
Understanding the concept of Short Year in the context of taxes, commonly applied to start-up companies or during termination.
The Short-Sale Rule, rescinded in 2007, was a Securities and Exchange Commission rule that required short sales to be made only in a rising market. Also known as the plus-tick rule.
Short-term capital gain (loss) for tax purposes, profit (loss) realized from the sale of securities or other capital assets not held long enough for a long-term capital gain (loss).
An in-depth exploration of short-term debt obligations, their characteristics, types, and implications on business balance sheets.
A comprehensive guide to understanding shortfalls in revenue and budget, including causes, examples, and implications.
Comprehensive guide on Shrinkage including definitions, types, examples, and historical context across various industries.
Shrinkwrap is the clear plastic coating that covers the boxes in which commercial software is sold, serving as a guarantee of authenticity and integrity.
A comprehensive overview of production shutdowns, including causes, types, historical context, and implications.
An in-depth analysis of the Shutdown Point, the output price level at which a firm's revenues barely offset the firm's fixed costs and revenue.
Definition of Shyster as an unscrupulous business person, often used in connection with the law profession. Detailed information including history, examples, and related terms.
Sick pay is a taxable income paid to employees during periods of illness or personal injury, provided by employers, welfare funds, state funds, associations, or insurance plans.
A comprehensive examination of Signature Guarantee, its importance, process, applications, and related elements in verifying the authenticity of signatures for financial transactions.
A signing bonus is an upfront payment given to a new employee as an incentive for joining a company. This article explores the purpose, types, benefits, and considerations of signing bonuses.
Explanation of silent partners, limited partners, their roles in business partnerships, and their key distinctions from general partners.
Overview of Silicon Valley, the region in California known for being the hub of high-tech research and innovation, and the birthplace of modern computing advancements.
Comprehensive exploration of the Silver Standard, a monetary system where a currency's value is directly linked to silver. Learn about its implementation, historical significance, pros and cons, and its comparison to other standards.
Simple interest is a method of calculating the interest on a principal sum where the interest is not compounded. Compared to compound interest, simple interest involves paying interest only on the principal.
SIMPLE IRAs are a type of retirement plan that qualifying small employers with no more than 100 employees can offer to their employees. This plan allows self-employed individuals to contribute as well, facilitating tax-deferred retirement savings.
Comprehensive guide to understanding Simple Linear Regression, including its definition, formula, examples, and applications.
An entry explaining the Simple Rate of Return, a measure of investment performance that divides income and capital gains by the initial capital invested, excluding compounding effects.
A comprehensive explanation of a Simple Trust, its characteristics, requirements, and tax implications.
Simple Yield measures the interest return on a bond relative to its current market price, offering a straightforward calculation for bondholders and debtors.
A Simplified Employee Pension Plan (SEP) is a retirement plan that provides business owners with a simplified method to contribute toward their employees’ retirement and their own retirement savings.
An in-depth look at the Simplified Employee Pension Plan (SEP-IRA), a retirement plan specifically designed for self-employed individuals and small business owners.
An overview of sin tax, a type of repressive tax, including its purpose, applications, and effects on society and the economy.
An overview of Single Life Distributions, including their definition, taxation, and applicability from retirement plans.
An in-depth guide on Single Premium Life Insurance, a coverage in which one premium payment is made and the policy is fully paid up with no further premiums required.
A comprehensive overview of the Single Tax Movement, its economic and political philosophy, its historical context, influence, and applicability today.
A comprehensive overview of what constitutes a Single Taxpayer, including definitions, tax implications, special considerations, examples, and related terms.
Single-entry bookkeeping is an accounting system that records transactions in only one account, without balancing debits and credits.
A comprehensive guide to single-family housing, covering its types, characteristics, history, applications, comparisons, and related terms.
A sinking fund is a reserve created to pay off debt securities or preferred stock over time, ensuring gradual repayment and reducing default risk.
A detailed look at the sit-down strike, its history, impact, legal implications, and relevance in labor movements.
A plot of land prepared for or underlying a structure or development; location of a property.
A comprehensive evaluation of a site for the existence of hazardous waste, conducted prior to property acquisition to ensure compliance with environmental laws and regulations.
Situational Management is a management method where the current state of the organization determines the operational procedures to achieve desired outcomes. It emphasizes a very adaptive management style.
A comprehensive guide on Skill Obsolescence, exploring how trades, occupations, and skills become redundant due to advancements in technology and automation.
An in-depth look at occupations that require highly specialized skills and training, including examples, historical context, and relevance in today's job market.
A detailed exploration of Skimming, discussing illegal tax practices and strategic pricing methods in marketing.
An in-depth overview of Stock Keeping Units (SKUs), their significance in inventory management, usage in various industries, and best practices for efficient SKU management.
Skype is a widely-used Internet phone service, offering voice, video, and text communication over the web. Learn more about its features, historical context, and its relation to VOIP technology.
A comprehensive definition of 'slack' in business and manufacturing, including examples and applicability.
A comprehensive look at the unlawful practice of slamming, its implications, historical context, legal frameworks, countermeasures, and more.
Slander pertains to the act of defamation through spoken words that can damage another person's reputation. It includes direct defamatory statements (slanderous per se) and those that require external context (slanderous per quod).
An in-depth look at the slash, also called the forward slash, covering its uses in mathematics, computing, writing, and more.
A comprehensive guide to sleeper stocks, their characteristics, and their significant potential for price gains once recognized by investors.
A company that has not yet been approached by an acquirer but has particularly attractive features, such as a large amount of cash or undervalued real estate or other assets.
