Finance

Explore the intricacies of cost-plus contracts, including their types, benefits, challenges, examples, and historical context.

An in-depth explanation of cost-push inflation, its causes, examples, and comparison with demand-pull inflation.

An exploration of fixed costs in business, including definitions, examples, and their significance in various economic and financial contexts.

A counteroffer is the rejection of an original offer to buy or sell with a simultaneous substitute offer, typically involving different terms such as price, financing arrangements, or other conditions.

CR is the common abbreviation for Credit, a key concept in finance and accounting.

A comprehensive overview of credit bureaus, which are private organizations that collect and maintain consumer credit data files and provide credit information to authorized users for a fee.

A comprehensive guide to understanding credit cards, their functionality, types, historical context, and impact on the financial world.

A comprehensive overview of Credit Default Swaps (CDS) including their functions, mechanisms, examples, historical context, and implications in financial markets.

An in-depth guide to understanding what a credit limit is, how it is determined, its types, its impact on credit scores, and practical considerations for managing it.

An Overview of Crown Jewels in Corporate Mergers and Acquisitions, focusing on their role as desirable properties whose disposal reduces a company's value and attractiveness as a takeover candidate.

A comprehensive guide to Cumulative Dividends including their definition, types, examples, historical context, and applicability in finance, particularly associated with Cumulative Preferred Stock.

Comprehensive Overview of CUSIP: A Standardized Identification System for Securities

An exploration into the practice of extending credit terms beyond the supplier's customary terms, often used to support business operations and improve cash flow.

A day order is a directive to buy or sell securities that expires unless executed or canceled on the day it is placed. This article delves into the definition, examples, and differences of a day order in comparison to other order types such as Good-Till-Canceled Orders (GTC).

An in-depth exploration of what constitutes a dealer in the context of securities, real estate, and other forms of commerce.

A detailed explanation of a Debit Memorandum, including its definition, types, special considerations, examples, historical context, and more.

A detailed exploration of debt instruments including their types, uses, and implications in finance and economics.

A comprehensive overview of the concept of a debtor, involving obligations, bankruptcy, and the relationship with creditors.

Learn about the Deductions from Gross Income (DFROM), including the choice between Itemized Deductions and the Standard Deduction. Discover the implications of Above the Line deductions and the impact on taxable income.

An exhaustive definition of defaulted interest, detailing its implications, historical context, comparisons, and related terms.

A deferred charge represents an intangible expenditure that is carried forward as an asset and amortized over the period it represents. It commonly includes fees such as those for arranging long-term loans.

Deferred Group Annuity involves retirement income payments that begin after a stipulated future time period and continue for life, providing a structured way to secure retirement income.

A comprehensive overview of Defined-Benefit Pension Plans, focusing on their structure, formula, contributions, tax implications, and more.

An in-depth exploration of deflation, its causes, impacts, differences from inflation and disinflation, historical context, and more.

Comprehensive analysis of delinquency, covering its general meaning, financial context, types, and its distinctions from default.

An exploration of 'Delivery Date' in finance, including its meaning in futures contracts and NYSE transactions.

Demand Deposit accounts allow immediate access to funds without prior notice to the bank. Withdraw money via checks, cash from ATMs, or online transfers.

A detailed definition and explanation of a demand note, its types, special considerations, and historical context.

Depletion is the process whereby the cost or other basis of a natural resource, such as a coal interest, is recovered upon the extraction and sale of the deposit. There are two primary methods for determining the depletion allowance: cost and percentage.

Comprehensive guide to understanding deposits in transit, their importance in bank reconciliations, and their role in accounting.

A comprehensive guide to the concept of depreciation in accounting, focusing on its application for taxpayers and businesses, along with its economic implications.

Explore the concept of depreciation allowance, its implications in business, how it permits annual deductions for wear and tear, and the overall diminution of property value.

A comprehensive guide to the various accounting techniques used to allocate the cost of tangible and intangible assets over their useful life.

An in-depth explanation of Devaluation, its types, historical context, and its impact on the global economy.

A detailed explanation of a 'DIP' in securities prices, its relevance in trading strategies, and advice for investors.

A detailed examination of Direct-Reduction Mortgages, which require payments that cover both interest and principal, ensuring loan amortization over the loan's term.

Disbursement refers to the act of paying out money in the discharge of a debt or an expense, distinguishing it from distribution.

A comprehensive guide on Discontinued Operation including its definition, reporting, and implications in financial statements.

Comprehensive guide on Discount Bonds, their types, examples, historical context, and comparisons with related financial instruments.

A discounted loan is a financial instrument offered or traded for less than its face value. This entry covers its types, applications, and examples.

A comprehensive overview of Discounted Present Value (DPV), including formulas, types, and its applications in finance and economics.

Learn how market participants anticipate news about a company’s prospects and adjust stock prices accordingly.

Discretionary income is the amount of spendable income remaining after the purchase of physical necessities such as food, clothing, and shelter, as well as the payment of taxes. It is crucial for marketers of non-essential goods.

A comprehensive article explaining Disproportionate Distribution, a financial term referring to the unequal distribution of cash or property to shareholders, altering their proportionate interests in a corporation.

An in-depth look at Distribution in Kind, its types, special considerations, examples, and related concepts.

A comprehensive overview of Dividend Yield, which represents the annual percentage of return earned by an investor on a common or preferred stock.

Understanding double-digit inflation, its causes, effects, historical examples, and implications on the economy.

Double-dipping refers to the practice of individuals receiving benefits from two sources simultaneously, often leading to ethical and financial concerns.

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.

A comprehensive examination of downside risk, a measure of the potential decline in investment value considering various market factors.

An in-depth look at the downstream flow of corporate activity, including its implications in finance and management.

An in-depth exploration of 'Draw' encompassing its usage in banking, finance, and legal contexts.

A comprehensive guide to understanding due dates in financial and legal contexts, covering various types of payments including debt, tax, and interest.

An in-depth exploration of the practice of dumping, including definitions, examples, historical context, and related terms.

A comprehensive explanation of each way commission, where brokers earn on both purchase and sale sides of a trade, including definitions, examples, and related terms.

An in-depth look at Earnest Money Deposit, its purpose in real estate transactions, how it works, comparisons, historical context, and FAQs.

Economic sanctions are restrictions upon trade and financial dealings that a country imposes upon another for political reasons, usually as punishment for following policies of which the sanctioning country disapproves.

A comprehensive guide to Education IRAs, also known as Coverdell Education Savings Accounts, including structure, benefits, and usage.

A detailed exploration of Effective Net Worth, including its definition, relevance, calculation, examples, and related terms.

An in-depth examination of the concept of Effective Tax Rate, how it is calculated, its significance, and its comparison to other tax rates.

An endowment contract is an insurance policy that includes both life expectancy elements and provisions for a single payment during the life of the insured.

Entrepreneurial profit represents the earnings that compensate a skilled businessperson for their expertise and successful efforts, typically exceeding the normal profit expected from competent management.

Equipment leasing entails acquiring equipment and leasing it to businesses, generating income and offering tax benefits.

Equity buildup refers to the gradual increase in an owner's equity in mortgaged property caused by the amortization of loan principal.

An in-depth look at the concept of an equity kicker, a term used in finance to signify a form of compensation provided to lenders, which offers them potential upside in the form of equity in a company.

Elucidating the concept of Escalation, its various types, implementations, and implications, with a particular focus on Escalator Clauses in contracts.

An in-depth exploration of escrow accounts, their roles in real estate, and applications for holding funds securely until they are needed.

An escrow agent is a neutral third party responsible for holding funds or assets until certain conditions are met, commonly used in real estate transactions.

Detailed Explanation of Eurocommercial Paper, Including Definition, Types, Historical Context, Applicability, Comparisons, and Frequently Asked Questions.

Event Risk pertains to the likelihood of a specific event affecting a particular business or investment. This is distinct from market or systemic risk, which influences all entities within the same category.

A comprehensive guide to the ex-dividend date, its importance, and how it impacts investors and stock prices.

An exploration of Exact Interest, its calculation methodology based on a 365-day year, and its distinctions from Ordinary Interest, which operates on a 360-day year.

Excess (Accelerated) Depreciation refers to the accumulated difference between accelerated depreciation claimed for tax purposes and what straight-line depreciation would have been. This excess is often recaptured and taxed as ordinary income upon a sale.

A detailed overview of the Excess Profits Tax, its purpose, historical context, types, and implications.

An in-depth look at the Export-Import Bank, its roles, history, operations, and its impact on international trade.

An exit fee, commonly known as a back-end load, is a fee charged to investors when they withdraw funds from an investment fund.

Detailed explanation of the concept of Expected Actual Capacity in various contexts, including its relevance in industries such as manufacturing, finance, and project management.

Comprehensive explanation of the Expense Ratio, including its role in real estate and mutual funds, calculation methods, examples, and relevance.

Expiration refers to the date on which a contract, agreement, license, magazine subscription, etc., ceases to be effective. In options trading, it denotes the last day an option can be exercised.

Externalities are unintended side effects of economic activities that affect third parties; they can be either positive or negative.

Comprehensive explanation of extraordinary dividends, including their characteristics, implications, types, and examples.

The face amount of a bond, also known as its face value, is the nominal or par value of the bond, representing the amount paid back to the bondholder at maturity.

An in-depth exploration of Fair Market Rent, the amount a property would command if it were now available for lease, including its definition, types, considerations, examples, historical context, applicability, related terms, FAQs, references, and more.

A comprehensive overview of Fannie Mae, also known as the Federal National Mortgage Association, including its history, functions, and impact on the housing market.

A detailed examination of the Federal Reserve Bank, one of the 12 regional banks that comprise the Federal Reserve System, responsible for overseeing regional commercial and savings banks and providing them with critical resources.

Comprehensive explanation of Fiduciary Bond, including its different types, legal implications, examples, and historical context. See also Judicial Bond.

A comprehensive guide to understanding fifteen-year mortgages, their benefits, and key considerations

Financial leverage involves using borrowed funds to increase the potential return on investment. This article explains types of financial leverage, examples, historical context, its applicability, and more.

A comprehensive overview of the First Mortgage, including its role, types, legal considerations, historical context, and comparison with other types of mortgages.

A comprehensive look at the Fiscal Tax Year, including its definitions, variations, and implications in accounting and taxation.

A thorough exploration of the fiscal year, including its purpose, differences from the calendar year, and its implications for businesses and governments.

A detailed exploration of FIT Investments, covering various types, historical context, and applicability in modern financial markets.

Fixed cost represents expenses that do not change with the level of production or output. It is crucial for determining total and per-unit costs.

A Fixed-Price Contract is a type of contract where the price is predetermined and remains unchanged, regardless of the actual costs incurred during production.

An in-depth exploration of the term 'flat' covering various contexts in finance, real estate, trading, and more.

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.

Comprehensive explanation of 'Floating an Issue', covering underwriting, issuance process, historical context, and related terminology in finance.

A comprehensive overview of Floor Loan, the minimum amount a lender is willing to advance, including definitions, examples, and related terms.

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.

Understanding the term 'For Your Information (FYI)', its use in business and finance contexts, with examples and historical background.