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1cd01ad78bf69397ab1aa5eda28d5637 | https://www.investopedia.com/terms/a/absolute-pollution-exclusion.asp | Absolute Pollution Exclusion | Absolute Pollution Exclusion
What Is Absolute Pollution Exclusion?
Absolute pollution exclusion is a commercial liability insurance policy clause that removes coverage of pollution resulting from regular business operations. Absolute pollution exclusions to comprehensive general liability insurance policies became comm... |
c58592d728401c60bcaba7db3e7d4b58 | https://www.investopedia.com/terms/a/absolute-return-index.asp | Absolute Return Index | Absolute Return Index
What Is the Absolute Return Index?
The term absolute return index refers to a stock index designed to measure absolute returns on investments in hedge funds. Hedge funds are considered alternative investments that use pooled funds to earn returns for their investors. The index was created to co... |
c94a76b3f532c9647795394e735ee2be | https://www.investopedia.com/terms/a/absolute-title.asp | Absolute Title | Absolute Title
What Is an Absolute Title?
An absolute title, also known as a perfect title, to a property is free of any encumbrances or deficiencies. An absolute title gives an unequivocal right of ownership to the owner, and cannot be disputed or challenged by anyone else. This is opposed to titles with liens, attach... |
3173a3b5a73498340b12fd71cf82dc87 | https://www.investopedia.com/terms/a/absolutepriority.asp | Absolute Priority | Absolute Priority
What Is Absolute Priority?
Absolute priority, also known as "liquidation preference," is a rule governing the order of payment among creditors and shareholders in the event of a corporate liquidation. The absolute priority rule is used in corporate bankruptcies to decide the portion of payment that wi... |
60b088b949f5673c2f9bf0fee5a495bc | https://www.investopedia.com/terms/a/absorbed-cost.asp | Absorbed Cost | Absorbed Cost
What Is Absorbed Cost?
Absorbed cost, also known as absorption cost, is a managerial accounting method that accounts for the variable and fixed overhead costs of producing a particular product. Knowing the full cost of producing each unit enables manufacturers to price their products. That is why absorpti... |
88e971eea9cbdf615557c4f4833dc29b | https://www.investopedia.com/terms/a/absorbed.asp | Absorbed | Absorbed
What Is Absorbed?
Absorbed as a business term generally refers to the process of taking in, acquiring, or bearing. The term can be applied in a number of different situations, the most common of which is manufacturing overhead. When a company absorbs a cost increase instead of passing it on to a consumer is an... |
e9af9100a250fdb7f67896a3b9bd7559 | https://www.investopedia.com/terms/a/absorption-rate.asp | Absorption Rate | Absorption Rate
What Is the Absorption Rate?
The absorption rate in the real estate market is used to evaluate the rate at which available homes are sold in a specific market during a given time period. It is calculated by dividing the number of homes sold in the allotted time period by the total number of available ho... |
f40cf9931652e7260c1103964e8548b4 | https://www.investopedia.com/terms/a/abstract-of-title.asp | Abstract Of Title | Abstract Of Title
What Is an Abstract Of Title?
Abstract of title is a record of the title history of a property or other significant asset, including transfers, liens, and legal actions that are connected to the property. This document is crucial for purchasers or investors of a property as a summary of a title’s stat... |
3dce1d08b68c938061edaaf96c52c102 | https://www.investopedia.com/terms/a/abu-dhabi-investment-authority-adia.asp | Abu Dhabi Investment Authority (ADIA) | Abu Dhabi Investment Authority (ADIA)
What is the Abu Dhabi Investment Authority?
The Abu Dhabi Investment Authority is a government-owned investment organization that manages the sovereign wealth fund for Abu Dhabi, United Arab Emirates.
According to the Sovereign Wealth Fund Institute's rankings, the ADIA sovereign w... |
381330db249e0284d4b7cde21f33d91d | https://www.investopedia.com/terms/a/acat.asp | Automated Customer Account Transfer Service (ACATS) | Automated Customer Account Transfer Service (ACATS)
What Is the Automated Customer Account Transfer Service (ACATS)?
The Automated Customer Account Transfer Service (ACATS) is a system that facilitates the transfer of securities from one trading account to another at a different brokerage firm or bank. The National Sec... |
0a417eeb56a57375bc472fed5c36866b | https://www.investopedia.com/terms/a/accelerated-benefits.asp | Accelerated Benefits | Accelerated Benefits
What are Accelerated Benefits
'Accelerated benefits' refers to a clause in certain life insurance policies that enable the policyholder to receive the benefits before death. Accelerated benefits are normally reserved for those that suffer from a terminal illness, have a long term high-cost illness,... |
3d00a6253ddd61a1ea38223aff351931 | https://www.investopedia.com/terms/a/accelerated-option.asp | Accelerated Option | Accelerated Option
What Is an Accelerated Option?
An accelerated option refers to a clause or provision in an insurance contract that allows the insured party with access to accelerated or partial benefits sooner than they would otherwise be payable. In life insurance contracts, an accelerated option is an option that ... |
f9be917fb1bd61342161e279742d437e | https://www.investopedia.com/terms/a/accelerated_death_benefit.asp | Accelerated Death Benefit (ADB) | Accelerated Death Benefit (ADB)
What Are Accelerated Death Benefits?
An accelerated death benefit (ADB) is a benefit that can be attached to a life insurance policy that enables the policyholder to receive cash advances against the death benefit in the case of being diagnosed with a terminal illness. Many individuals w... |
84f2a5bd2014dc78ac831e78ed4a62c1 | https://www.investopedia.com/terms/a/acceleratedbookbuild.asp | Accelerated Bookbuild | Accelerated Bookbuild
What is an Accelerated Bookbuild?
An accelerated bookbuild is a form of offering in the equity capital markets. It involves offering shares in a short time period, with little to no marketing. The bookbuild of the offering is done very quickly in one or two days. Underwriters may sometimes guarant... |
364e201a718a1a3ada4e77abe77ce579 | https://www.investopedia.com/terms/a/acceleration-clause.asp | Acceleration Clause | Acceleration Clause
What Is an Acceleration Clause?
An acceleration clause is a contract provision that allows a lender to require a borrower to repay all of an outstanding loan if certain requirements are not met. An acceleration clause outlines the reasons that the lender can demand loan repayment and the repayment r... |
c1438e6740faf0ba0223d55d3214806c | https://www.investopedia.com/terms/a/accelerationcovenant.asp | Acceleration Covenant | Acceleration Covenant
What Is an Acceleration Covenant?
An acceleration covenant is a contract provision that allows a lender to demand a borrower to immediately repay a loan if specific requirements are not met. Also referred to as an acceleration clause, the acceleration covenant stipulates under what circumstances t... |
fb60f29156b8709b3a79c76cbdb75ffb | https://www.investopedia.com/terms/a/acceptance-market.asp | Acceptance Market | Acceptance Market
What Is an Acceptance Market?
The term acceptance market refers to a contractual agreement involving the use of short-term credit as payment in international trade. This type of agreement is commonly used in the import-export market and is often guaranteed by a financial institution. The credit instru... |
a57e7fb7bcda3654f70600cf1d323302 | https://www.investopedia.com/terms/a/acceptance.asp | Acceptance | Acceptance
What Is an Acceptance?
An acceptance is a contractual agreement by an importer to pay the amount due for receiving goods at a specified date in the future. Documents are presented for acceptance in international trade. The buyer of the goods or importer agrees to pay the draft and writes "accepted," or simil... |
c1819ef96f507988dbbfc3c80eb65b42 | https://www.investopedia.com/terms/a/accepting-risk.asp | Accepting Risk | Accepting Risk
What Does Accepting Risk Mean?
Accepting risk, or risk acceptance, occurs when a business or individual acknowledges that the potential loss from a risk is not great enough to warrant spending money to avoid it. Also known as "risk retention," it is an aspect of risk management commonly found in the busi... |
f150a93033e01831ee50dfb3e3e45b36 | https://www.investopedia.com/terms/a/acceptor.asp | Acceptor | Acceptor
What Is an Acceptor?
An acceptor is the person (or bank) who is expected to pay a check or draft when it is presented for payment.
Key Takeaways An acceptor is the person (or bank) who is expected to pay a check or draft when it is presented for payment.Depository institutions have capital requirements that r... |
ecaf3a31df0702cd4355f95c8ab50b67 | https://www.investopedia.com/terms/a/accidental-death-dismemberment-insurance.asp | Accidental Death and Dismemberment (AD&D) Insurance | Accidental Death and Dismemberment (AD&D) Insurance
What Is Accidental Death and Dismemberment (AD&D) Insurance?
Accidental death and dismemberment (AD&D) insurance is usually a rider to a health insurance or life insurance policy. The rider covers the unintentional death or dismemberment of the insured. Dismemberment ... |
6b82909eeaaa66ded41fb80939807c29 | https://www.investopedia.com/terms/a/accidental-high-yielder.asp | Accidental High Yielder | Accidental High Yielder
What is an Accidental High Yielder?
Accidental high yielder describes a company that pays an abnormally high dividend yield due to a decline in its stock price.
The dividend the company pays remains the same, though its stock has declined. Because companies typically adjust their dividend policy... |
f30915e219d4918490656506e44323bf | https://www.investopedia.com/terms/a/account-activity.asp | Account Activity | Account Activity
What Is Account Activity?
In finance, account activity refers to the transactions made in a particular account. These include cash withdrawals, bill payments, wire transfers, and other such transactions.
Account activity is sometimes used in reward programs to determine whether a customer qualifies for... |
d5c40747fe769f4dcd97c5f8ebea360d | https://www.investopedia.com/terms/a/account-aggregation.asp | Account Aggregation | Account Aggregation
What is Account Aggregation?
Account aggregation is a process in which data from many—or all—of an individual's or household’s financial accounts are collected in one place. It is also referred to as financial data aggregation. For example, an online banking service may provide a home page on which ... |
4fa4e1fbc6772e232d969fc8bf973da3 | https://www.investopedia.com/terms/a/account-history.asp | Account History | Account History
What Is an Account History?
An account history is a recording of all the activity that takes place within an account, usually since inception. In a bank account, the account history includes all transactions initiated by the account holder, which would include all credits and debits, as well as passive ... |
99ac9c69fd714362f27c1862eab13d17 | https://www.investopedia.com/terms/a/account-manager.asp | Account Manager | Account Manager
What Is an Account Manager?
An account manager is an entry- to mid-level employee who is responsible for the day-to-day management of a particular customer's account within a business.
Key Takeaways An account manager is the business representative with whom a client has the most one-on-one interaction... |
55d15ab2f65c7adb4bf2a19495c53dc8 | https://www.investopedia.com/terms/a/accountable-care-organizations.asp | Accountable Care Organizations | Accountable Care Organizations
What Are Accountable Care Organizations?
Accountable Care Organizations are networks of healthcare providers who collaborate to provide improved and more cost-effective treatment to patients. These organizations were established under the Medicare Shared Savings Program, a portion of the ... |
d6105b381a0a933490006ebe8325389b | https://www.investopedia.com/terms/a/accountant-liability.asp | Accountant's Liability | Accountant's Liability
What Is Accountant's Liability?
An accountant's liability describes the legal liability assumed while performing professional duties. An accountant is liable for a client's accounting misstatements. This risk of being responsible for fraud or misstatement forces accountants to be knowledgeable an... |
46bd46a2772f85ba5648c598ca184ac3 | https://www.investopedia.com/terms/a/accountants-index.asp | Accountants' Index | Accountants' Index
What Is the Accountants' Index?
The Accountants’ Index is a collection of articles, books, and other materials of interest to accounting professionals. The Index is released by the American Institute of Certified Public Accountants (AICPA), which publishes new material on a quarterly and annual basis... |
8f286d31c8bd20909f84a5eeb664d734 | https://www.investopedia.com/terms/a/accountants-letter.asp | Accountant's Letter | Accountant's Letter
What Is an Accountant's Letter?
An accountant's letter is a written communication that usually precedes a financial report. An accountant's letter is produced by a company's independent auditors. It summarizes the scope of the accountant's audit and its results in very general terms. The term is fre... |
f79b5769e642d47e96bdd8a05cd95337 | https://www.investopedia.com/terms/a/accountantsopinion.asp | Accountant's Opinion | Accountant's Opinion
What Is an Accountant's Opinion?
An accountant's opinion is a statement written by an independent certified accountant expressing its view regarding the quality of information contained in a set of financial reports.
For audits in the United States, the opinion may be unqualified, qualified or adve... |
8946c796585e506807127526ff772726 | https://www.investopedia.com/terms/a/accounting-control.asp | Accounting Control | Accounting Control
What Are Accounting Controls?
Accounting controls consists of the methods and procedures that are implemented by a firm to help ensure the validity and accuracy of its financial statements. The accounting controls do not ensure compliance with laws and regulations, but rather are designed to help a c... |
2f8f3bf637963682348fe69f1514c6b4 | https://www.investopedia.com/terms/a/accounting-entity.asp | Accounting Entity | Accounting Entity
What Is an Accounting Entity?
An accounting entity is a clearly defined economic unit that isolates the accounting of certain transactions from other subdivisions or accounting entities. An accounting entity can be a corporation or sole proprietorship as well as a subsidiary within a corporation. Howe... |
841f4110d9aacc160ed3fb03e1f8a93d | https://www.investopedia.com/terms/a/accounting-error.asp | Accounting Error | Accounting Error
What Is an Accounting Error?
An accounting error is an error in an accounting entry that was not intentional. When spotted, the error or mistake is often immediately fixed. If there is no immediate resolution, an investigation into the error is conducted. An accounting error should not be confused with... |
bd2a5318c26f14b1b9a6dce470ce577c | https://www.investopedia.com/terms/a/accounting-interpretation.asp | Accounting Interpretation | Accounting Interpretation
What Is an Accounting Interpretation?
An accounting interpretation is a statement, issued by accounting standards bodies, clarifying how existing accounting standards should be applied. Interpretations are generally not requirements, but rather outline best practices and provide further explan... |
f882d7b5175c084e5dd9a20a9c8a2ceb | https://www.investopedia.com/terms/a/accounting-manual.asp | Accounting Manual | Accounting Manual
What Is an Accounting Manual?
An accounting manual contains pertinent accounting rules and other information for a business or organization. It is a manual that is internally developed and contains information specific to the organization for which it was developed.
Key Takeaways An accounting manua... |
4b2aa903f275bdbd522869b1d82dc76e | https://www.investopedia.com/terms/a/accounting-practice.asp | Accounting Practice | Accounting Practice
What Is Accounting Practice?
Accounting practice is the process and activity of recording the day-to-day financial operations of a business entity. Accounting practice is necessary to produce the legally required annual financial statements of a company. There are different accounting methods that c... |
f88e27efbd28f705e8394b6d7dd46e6b | https://www.investopedia.com/terms/a/accounting-priciples-board.asp | Accounting Principles Board (APB) | Accounting Principles Board (APB)
What Is the Accounting Principles Board?
The Accounting Principles Board (APB) was the authoritative body of the American Institute of Certified Public Accountants (AICPA) from 1959 until 1973. It was replaced in 1973 by the Financial Accounting Standards Board (FASB).
Key Takeaways ... |
055423acb17a317c8cb78a237b84ed5f | https://www.investopedia.com/terms/a/accounting-principles.asp | Accounting Principles | Accounting Principles
What are Accounting Principles?
Accounting principles are the rules and guidelines that companies must follow when reporting financial data. The Financial Accounting Standards Board (FASB) issues a standardized set of accounting principles in the U.S. referred to as generally accepted accounting p... |
98aa709c0e332c348c81e81002ad5d87 | https://www.investopedia.com/terms/a/accounting-research-bulletin.asp | Accounting Research Bulletins (ARB) | Accounting Research Bulletins (ARB)
What Are Accounting Research Bulletins?
Accounting Research Bulletins (ARB) were documents published by the Committee on Accounting Procedure between 1938 to 1959 on various accounting problems.
Understanding Accounting Research Bulletins (ARB)
The Committee on Accounting Procedure w... |
f96e0c7e9e71bb9120bc3ffef75d9df1 | https://www.investopedia.com/terms/a/accounting_insolvency.asp | Accounting Insolvency | Accounting Insolvency
What Is Accounting Insolvency?
Accounting insolvency refers to a situation where the value of a company's liabilities exceeds the value of its assets. Accounting insolvency looks only at the firm's balance sheet, deeming a company "insolvent on the books" when its net worth appears negative.
Also ... |
668cf80407d385244029f1444e968fa7 | https://www.investopedia.com/terms/a/accountingearnings.asp | Accounting Earnings | Accounting Earnings
What Are Accounting Earnings?
Accounting earnings, another name for a company’s stated earnings, or net income (NI), are calculated by subtracting business expenditures, including cost of goods sold (COGS), general and administrative expenses (G&As), depreciation, interest, and taxes, from revenue. ... |
c60ab844865eafb4bdd26ef7ae403c36 | https://www.investopedia.com/terms/a/accounts-payable-subsidiary-ledger.asp | Accounts Payable Subsidiary Ledger | Accounts Payable Subsidiary Ledger
What Is an Accounts Payable Subsidiary Ledger?
An accounts payable subsidiary ledger is an accounting ledger that shows the transaction history and amounts owed to each supplier and vendor. An accounts payable (AP) is essentially an extension of credit from a supplier that gives a bus... |
26163331a012dd53f9a4217a2dbcca1d | https://www.investopedia.com/terms/a/accounts-receivable-discounted.asp | Accounts Receivable (AR) Discounted | Accounts Receivable (AR) Discounted
What Are Accounts Receivable (AR) Discounted?
Accounts receivable discounted refers to the selling of unpaid outstanding invoices for a cash amount that is less than the face value of those invoices. It is an accounting tactic that discounts the value of accounts receivable (AR) on a... |
1cb1b3c49be2673b6d70f129456cff16 | https://www.investopedia.com/terms/a/accounts-receivable-insurance.asp | Accounts Receivable Insurance | Accounts Receivable Insurance
What Is Accounts Receivable Insurance?
Accounts receivable insurance protects a company against financial losses caused by damage to its accounts receivable (AR) records. This type of coverage is important because the loss of accounts receivable records may render a firm unable to collect ... |
b453686cea1f7145f283837f53f31436 | https://www.investopedia.com/terms/a/accounts-receivable-subsidiary-ledger.asp | Accounts Receivable Subsidiary Ledger | Accounts Receivable Subsidiary Ledger
What Is an Accounts Receivable Subsidiary Ledger?
An accounts receivable subsidiary ledger is an accounting ledger that shows the transaction and payment history of each customer to whom the business extends credit. The balance in each customer account is periodically reconciled wi... |
6cab6dfc3a70e632eca47d07b62fbc26 | https://www.investopedia.com/terms/a/accountspayable.asp | Accounts Payable (AP) | Accounts Payable (AP)
What Are Accounts Payable (AP)?
Accounts payable (AP) is an account within the general ledger that represents a company's obligation to pay off a short-term debt to its creditors or suppliers. Another common usage of "AP" refers to the business department or division that is responsible for making... |
593c20e65689f4000eb17f4b5b3471ab | https://www.investopedia.com/terms/a/accountspayableturnoverratio.asp | Accounts Payable Turnover Ratio Definition | Accounts Payable Turnover Ratio Definition
What Is the Accounts Payable Turnover Ratio?
The accounts payable turnover ratio is a short-term liquidity measure used to quantify the rate at which a company pays off its suppliers. Accounts payable turnover shows how many times a company pays off its accounts payable during... |
36a47bb657f8f9bc21aa0580784b290f | https://www.investopedia.com/terms/a/accredited-advisor-in-insurance.asp | Accredited Advisor In Insurance (AAI) | Accredited Advisor In Insurance (AAI)
What Is an Accredited Advisor in Insurance (AAI)
An Accredited Advisor in Insurance (AAI) is a credential earned by insurance professionals after a course of study and a series of examinations.
Understanding Accredited Advisor in Insurance (AAI)
Accredited Advisor in Insurance is a... |
e3d60a0fad5979b9af8ee33a9daaa63d | https://www.investopedia.com/terms/a/accreditedinvestor.asp | Accredited Investor | Accredited Investor
What Is an Accredited Investor?
An accredited investor is an individual or a business entity that is allowed to trade securities that may not be registered with financial authorities. They are entitled to this privileged access by satisfying at least one requirements regarding their income, net wort... |
a22491f823dc70451672656f9cdc193c | https://www.investopedia.com/terms/a/accretion-of-discount.asp | Accretion of Discount | Accretion of Discount
What Is Accretion of Discount?
Accretion of discount is the increase in the value of a discounted instrument as time passes and the maturity date looms closer. The value of the instrument will accrete (grow) at the interest rate implied by the discounted issuance price, the value at maturity, and ... |
9be5d365b1b16c68592bece4377b6915 | https://www.investopedia.com/terms/a/accretiveacquisition.asp | Accretive Acquisition | Accretive Acquisition
What Is an Accretive Acquisition?
An accretive acquisition increases the acquiring company's earnings per share (EPS). Accretive acquisitions tend to be favorable for the company's market price because the price paid by the acquiring firm is lower than the boost that the new acquisition is expecte... |
c4a4b382e494d96417655a5cbf34446e | https://www.investopedia.com/terms/a/accrual-rate.asp | Accrual Rate | Accrual Rate
What Is an Accrual Rate?
An accrual rate is the interest rate applied to a financial obligation, such as bonds, mortgages, and credit cards. The accrual rate is the rate at which interest is accrued, which is often daily for credit cards. However, the accrual rate for paid vacation time and pensions is the... |
3452101b2e2937708387979d3c6428fe | https://www.investopedia.com/terms/a/accrualaccounting.asp | Accrual Accounting | Accrual Accounting
What Is Accrual Accounting?
Accrual accounting is one of two accounting methods; the other is cash accounting. Accrual accounting measures a company's performance and position by recognizing economic events regardless of when cash transactions occur, whereas cash accounting only records transaction w... |
4effc0d6584c0d9e6a4935e318c240b1 | https://www.investopedia.com/terms/a/accrued-dividend.asp | Accrued Dividend | Accrued Dividend
What Is an Accrued Dividend?
An accrued dividend is a term referring to balance sheet liability that accounts for dividends on common stock that have been declared but not yet paid to shareholders. Accrued dividends are booked as a current liability from the declaration date and remain as such until th... |
6e6ba90aad522facec332c8b5a218afe | https://www.investopedia.com/terms/a/accrued-liability.asp | Accrued Liability | Accrued Liability
What Is Accrued Liability?
An accrued liability is an expense that a business has incurred but has not yet paid. A company can accrue liabilities for any number of obligations, and the accruals can be recorded as either short-term or long-term liabilities on a company's balance sheet. Payroll taxes, i... |
ee04bcfd9b249cad3a6023a04bcacddd | https://www.investopedia.com/terms/a/accrued-revenue.asp | Accrued Revenue | Accrued Revenue
What Is Accrued Revenue?
Accrued revenue is revenue that has been earned by providing a good or service, but for which no cash has been received. Accrued revenues are recorded as receivables on the balance sheet to reflect the amount of money that customers owe the business for the goods or services the... |
c1b43c538ba864539bcb899b9c5bec64 | https://www.investopedia.com/terms/a/accruedmarketdiscount.asp | Accrued Market Discount | Accrued Market Discount
What Is Accrued Market Discount?
Accrued market discount is the gain in the value of a discount bond expected from holding it for any duration until its maturity. Because discount bonds are sold below face value, it is expected that they will gradually rise in market price until reaching maturit... |
5f601bc30170c7fd747f8422572541bb | https://www.investopedia.com/terms/a/accumulated-dividend.asp | Accumulated Dividend | Accumulated Dividend
What is an Accumulated Dividend?
An accumulated dividend is a dividend on a share of cumulative preferred stock that has not yet been paid to the shareholder. Accumulated dividends are the result of dividends that are carried forward from previous periods. Shareholders of cumulative preferred stock... |
bc73ac80675d8fe99949921df7b14247 | https://www.investopedia.com/terms/a/accumulatedearningsandprofits.asp | Accumulated Earnings and Profits | Accumulated Earnings and Profits
What Is Accumulated Earnings and Profits (E&P)?
Accumulated earnings and profits (E&P) is an accounting term applicable to stockholders of corporations. Accumulated earnings and profits are a company's net profits after paying dividends to the stockholders, serving as a measure of the e... |
84083942944ab77cfb580256e084f93d | https://www.investopedia.com/terms/a/accumulatedearningstax.asp | Accumulated Earnings Tax | Accumulated Earnings Tax
What Is an Accumulated Earnings Tax?
An accumulated earnings tax is a tax imposed by the federal government on companies with retained earnings deemed to be unreasonable and in excess of what is considered ordinary. Essentially, this tax encourages companies to issue dividends, rather than reta... |
efe0c79b266272d33d055c1684ca3c53 | https://www.investopedia.com/terms/a/accumulationdistribution.asp | Accumulation/Distribution Indicator (A/D) | Accumulation/Distribution Indicator (A/D)
What Is the Accumulation/Distribution Indicator (A/D)?
The accumulation/distribution indicator (A/D) is a cumulative indicator that uses volume and price to assess whether a stock is being accumulated or distributed. The A/D measure seeks to identify divergences between the sto... |
665433ec6c8f4e02a5280adfa2904579 | https://www.investopedia.com/terms/a/accumulationperiod.asp | Accumulation Period | Accumulation Period
What Is an Accumulation Period?
An accumulation period (or accumulation phase) is the segment of time in which contributions to an investment are made regularly, or premiums are paid on an insurance product, such as an annuity, intended to be used for retirement purposes. Once payments commence on a... |
489fb1e7ec74e1420e5e2ffc45d5d6c6 | https://www.investopedia.com/terms/a/accumulationplan.asp | Accumulation Plan | Accumulation Plan
What Is an Accumulation Plan?
An accumulation plan is a general financial strategy in which an investor attempts to build the value of a portfolio. In the context of mutual funds, an accumulation plan is a formal arrangement in which an investor contributes a specified amount of money to the fund on a... |
91d8f93e8b7e7a3aad4baa6792f24d56 | https://www.investopedia.com/terms/a/ach.asp | Automated Clearing House (ACH) | Automated Clearing House (ACH)
What Is the Automated Clearing House (ACH)?
The Automated Clearing House (ACH) Network is an electronic funds-transfer system run by NACHA, formerly called the National Automated Clearing House Association, since 1974. This payment system provides ACH transactions for use with payroll, di... |
88ed0f6a587d0373f35938c4e80b7a5e | https://www.investopedia.com/terms/a/acquiredfundfeesandexpenses.asp | Acquired Fund Fees and Expenses (AFFE) | Acquired Fund Fees and Expenses (AFFE)
What Are Acquired Fund Fees and Expenses (AFFE)?
Acquired fund fees and expenses (AFFE) are a line item in a multi-manager or fund-of-funds (FOF) prospectus that shows the operating expenses of the underlying funds. This became a requirement as of January 2007. This line item is n... |
e2f8952cc8d77f1f4d680c2c3a4474e8 | https://www.investopedia.com/terms/a/acquiree.asp | Acquiree | Acquiree
What Is an Acquiree?
An acquiree is a company that is purchased in a merger or acquisition. In a takeover scenario, the acquiree is also known as a "target firm."
Key Takeaways An acquiree, also known as a target firm, is a company that is purchased under a corporate acquisition. Acquirees drive a hard barga... |
db8212c14588a5c1fea78fa423895acb | https://www.investopedia.com/terms/a/acquirer.asp | Acquirer | Acquirer
What Is an Acquirer?
An acquirer is a company that obtains the rights to another company or business relationship through a deal. These deals are usually mergers or acquisitions, but can also be other structured agreements. Acquirers buy out a company and take over their ownership typically through a purchase ... |
691e1af2917f3a83eb8f9acc2abce5dc | https://www.investopedia.com/terms/a/acquisition-cost.asp | Acquisition Cost | Acquisition Cost
What Is an Acquisition Cost?
An acquisition cost, also referred to as the cost of acquisition, is the total cost that a company recognizes on its books for property or equipment after adjusting for discounts, incentives, closing costs and other necessary expenditures, but before sales taxes. An acquisi... |
72cc3f7a896ed3d8a365c3ab75725524 | https://www.investopedia.com/terms/a/acquisitionfee.asp | Acquisition Fee | Acquisition Fee
What Is an Acquisition Fee?
An acquisition fee, sometimes hidden in the price, is charged by a lessor to cover the expenses, usually of the administrative variety, that they incur in establishing a lease or loan.
Key Takeaways An acquisition fee, sometimes hidden in the price, is charged by a lessor to... |
2951e5ed2f861d7891fc3eb195e4e96d | https://www.investopedia.com/terms/a/acrosstheboard.asp | Across the Board | Across the Board
What Is Across the Board?
"Across the board" is a term that refers to market-wide directional movement, or a market condition in which most stocks and sectors are moving in the same direction, either up or down.
These movements are usually caused by market-wide events, such as economic or geopolitical ... |
36b32167b05377e3a64fd9662beb5156 | https://www.investopedia.com/terms/a/acrs.asp | Accelerated Cost Recovery System (ACRS) | Accelerated Cost Recovery System (ACRS)
What Was the Accelerated Cost Recovery System (ACRS)?
The accelerated cost recovery system was a U.S. federal tax break that was introduced in 1981 and replaced in 1986.
Understanding the Accelerated Cost Recovery System (ACRS)
The Economic Recovery Tax Act of 1981 included the a... |
bf8760b6ed06721ed151321a01577d5c | https://www.investopedia.com/terms/a/act.asp | Automated Confirmation Transaction Service - ACT | Automated Confirmation Transaction Service - ACT
What Is the Automated Confirmation Transaction (ACT) Service?
Automated Confirmation Transaction (ACT) Service is an automated data system designed to document and report the clearing of trades on exchanges owned and operated by Nasdaq, which compares trade information e... |
066163f2c6b451809d0aa4825d8a7e24 | https://www.investopedia.com/terms/a/actionable.asp | Actionable | Actionable
What Is an Actionable?
The term actionable refers to a business directive or investment strategy that can feasibly be accomplished shortly. Company managers and investors try to identify things that are immediately actionable because they may be prerequisites for accomplishing future goals and higher-level d... |
3d06df1039fbda4d4f7ebcddec5cc0d5 | https://www.investopedia.com/terms/a/active-partner.asp | Active Partner | Active Partner
What Is Active Partner?
An active partner is an invested person who is involved in the daily operations of the partnership. An active partner helps run the business to enhance his or her returns and is therefore considered a material participant. This person typically shares more risk and return versus a... |
56e4f99fe8c5ea8db66bfe7bd19a8937 | https://www.investopedia.com/terms/a/activebondcrowd.asp | Active Bond Crowd | Active Bond Crowd
What is Active Bond Crowd?
Active bond crowd is the name given to traders who are members of the New York Stock Exchange (NYSE) and engage in high volume trading of active bonds.
Key Takeaways Active bond crowd is the name given to traders who are members of the New York Stock Exchange and engage in... |
08049a46edc964744d3588337721ca0e | https://www.investopedia.com/terms/a/activeinvesting.asp | Active Investing | Active Investing
Active investing refers to an investment strategy that involves ongoing buying and selling activity by the investor. Active investors purchase investments and continuously monitor their activity to exploit profitable conditions.
Breaking Down Active Investing
Active investing is highly involved. Unlike... |
227f0e4ee03155ab6e6f80c7521fe960 | https://www.investopedia.com/terms/a/activeparticipantstatus.asp | Active Participant Status | Active Participant Status
What Is Active Participant Status?
Active participant status is a reference to an individual's current participation in various employer-sponsored retirement plans such as 401(k) plans or defined-benefit pensions, and who is, therefore, eligible to receive plan benefits upon retirement.
Having... |
c93bf0ea4794471cb3c38feac66a6b08 | https://www.investopedia.com/terms/a/activerisk.asp | Active Risk | Active Risk
What Is Active Risk?
Active risk is a type of risk that a fund or managed portfolio creates as it attempts to beat the returns of the benchmark against which it is compared. Risk characteristics of a fund versus its benchmark provide insight on a fund’s active risk.
Key Takeaways Active risk arises from ac... |
f143416be6242523ca98ea0aeed76eaf | https://www.investopedia.com/terms/a/activist-investor.asp | Activist Investor | Activist Investor
An activist investor is an individual or group that buys a significant stake in a public company in order to influence how the company is run, such as by obtaining seats on its board of directors. Companies that are mismanaged, have excessive costs, could be run more profitably if taken private, or ha... |
c597dacab972e3d6dfde6c379d00d7f1 | https://www.investopedia.com/terms/a/activities-interests-and-opinions.asp | Activities, Interests, and Opinions (AIO) | Activities, Interests, and Opinions (AIO)
What Are Activities, Interests, and Opinions (AIO)?
Activities, Interests, and Opinions (AIO) are a person's characteristics used by market researchers to construct the individual's psychographic profile in their research. An individual's AIO is typically unearthed by researche... |
ef364a3fe8eb176e02243949f6cb6258 | https://www.investopedia.com/terms/a/activity-quota.asp | Activity Quota | Activity Quota
What Is an Activity Quota?
An activity quota is a minimum level of sales-oriented actions that must be met by a salesperson during a given time period. An activity quota may require a salesperson to make a certain number of outbound calls, send a certain number of emails to potential clients, or submit a... |
8d7ba7502baccce6a8622bc16ae5bc0f | https://www.investopedia.com/terms/a/actual-authority.asp | Actual Authority | Actual Authority
What Is Actual Authority?
Actual authority refers to specific powers, expressly conferred by a principal (often an insurance company) to an agent to act on the principal's behalf. This power may be broad, general power or it may be limited special power.
Specific powers are also known as "express autho... |
3c6dc473deb0545f6ff43931d893002c | https://www.investopedia.com/terms/a/actual.asp | Actuals | Actuals
What Are Actuals?
The term "actuals" refers to the homogeneous commodities that are the underlying basis for futures trading. Actuals can be any commodity, but some commonly traded commodities include crude oil, heating oil, natural gas, gold, copper, silver, platinum, wheat, corn, and soy.
The actuals making u... |
fffad756b9742da44326e5b6885e34c0 | https://www.investopedia.com/terms/a/actualreturn.asp | Actual Return Definition | Actual Return Definition
What is an Actual Return?
An actual return refers to the actual gain or loss an investor experiences on an investment or in a portfolio. It is also referred to as the internal rate of return (IRR). It can greatly affect net worth.
The Basics of Actual Return
As opposed to expected or assumed re... |
1bdfd2e8e163825d2d1f9ccd8e649def | https://www.investopedia.com/terms/a/actuarial-cost-method.asp | Actuarial Cost Method | Actuarial Cost Method
What Is the Actuarial Cost Method?
The actuarial cost method is used by actuaries to calculate the amount a company must pay periodically to cover its pension expenses. The two main methods used to calculate the payments are the cost approach and the benefit approach. The actuarial cost method is ... |
3a4d5216182865f1a6b2ce1b806a9be1 | https://www.investopedia.com/terms/a/actuarial-deficit.asp | Actuarial Deficit | Actuarial Deficit
What Is an Actuarial Deficit?
An actuarial deficit is the difference between future Social Security obligations and the income rate of the Social Security Trust Fund as of present. An actuarial deficit is the difference between future obligations for payouts from the Social Security program and the cu... |
a63031cada8437f3eee042c82fecf45c | https://www.investopedia.com/terms/a/actuarial-science.asp | Actuarial Science | Actuarial Science
What Is Actuarial Science?
Actuarial science is a discipline that assesses financial risks in the insurance and finance fields, using mathematical and statistical methods. Actuarial science applies the mathematics of probability and statistics to define, analyze, and solve the financial implications o... |
91187b75f79f6c473b0ae81428c4c62c | https://www.investopedia.com/terms/a/actuarial-valuation.asp | Actuarial Valuation | Actuarial Valuation
What Is Actuarial Valuation?
An actuarial valuation is a type of appraisal of a pension fund's assets versus liabilities, using investment, economic, and demographic assumptions for the model to determine the funded status of a pension plan. The assumptions are based on a mix of statistical studies ... |
25def1fb5674dafbb8a0d200267553df | https://www.investopedia.com/terms/a/actuarial-value.asp | Actuarial Value | Actuarial Value
What Is Actuarial Value?
Actuarial value is the percentage of total average costs for covered benefits that will be paid by a health insurance plan under the Patient Protection and Affordable Care Act (ACA).
Also known as "Obamacare," the U.S. health reform enacted March 23, 2010, established health ins... |
d49bdc3f44dbef4c5d5a678f5f37e720 | https://www.investopedia.com/terms/a/actuary.asp | Actuary Definition | Actuary Definition
What Is an Actuary?
An actuary assesses and manages the risks of financial investments, insurance policies, and other potentially risky ventures. Actuaries assess particular situations financial risks, primarily using probability, economic theory, and computer science. The convergence of these fields... |
cf2a67b77276f34c557e460938c75dce | https://www.investopedia.com/terms/a/add-on-sales.asp | Add-On Sale | Add-On Sale
What Is an Add-On Sale?
An add-on sale refers to an ancillary item sold to a buyer of a main product or service. Depending on the business, add-on sales may represent a source of significant revenues and profits to a company. An add-on sale is generally suggested by the salesperson once the buyer has made a... |
111d81bdc4c15dca6a778fb2c48fb41f | https://www.investopedia.com/terms/a/add-on_interest.asp | Add-On Interest | Add-On Interest
What Is Add-On Interest?
Add-on interest is a method of calculating the interest to be paid on a loan by combining the total principal amount borrowed and the total interest due into a single figure, then multiplying that figure by the number of years to repayment. The total is then divided by the numbe... |
59bcd4190bce70f5357e3d3f18450045 | https://www.investopedia.com/terms/a/add-to-cash-value-option.asp | Add To Cash Value Option | Add To Cash Value Option
What Is an Add To Cash Value Option?
The add to cash value option is a contractual term found in cash value life insurance policies. By exercising the add to cash value option, the policyholder allows for the dividends earned on their policy to be added to the policy’s cash value, rather than b... |
322a6f57ae90bcbd57aa3ee1be4fd5b6 | https://www.investopedia.com/terms/a/addendum.asp | Addendum | Addendum
What Is an Addendum?
An addendum is an attachment to a contract that modifies the terms and conditions of the original contract. Addendums are used to efficiently update the terms or conditions of many types of contracts. The function of an addendum is to modify, clarify, or nullify a portion of the original d... |
c70320819413bafccc2733dce0d1f7ca | https://www.investopedia.com/terms/a/addingtoaloser.asp | Adding to a Loser | Adding to a Loser
What Is Adding to a Loser?
Adding to a loser is a term that refers to an instance in which a trader or investor increases their position in an asset when its price is moving in the opposite direction of their original purchase. They are adding more funds, or increasing their position size, in a losing... |
40805f993a3063c8d45addfd33a52cb3 | https://www.investopedia.com/terms/a/additional-child-tax-credit.asp | Additional Child Tax Credit | Additional Child Tax Credit
What Is the Additional Child Tax Credit?
The Additional Child Tax Credit was the refundable portion of the Child Tax Credit. It could be claimed by families who owe the IRS less than their qualified Child Tax Credit amount. Since the Child Tax Credit was non-refundable, the Additional Child ... |
95b2298ee2d2289ece13b2359eb3143e | https://www.investopedia.com/terms/a/additional-collateral.asp | Additional Collateral | Additional Collateral
What Is Additional Collateral?
Additional collateral refers to additional assets put up as collateral by a borrower against debt obligations.
1:44 What Is Collateral?
Key Takeaways When creditors require additional assets as collateral against debt obligations is called additional collateral.A... |
94341f6de44a9f9dfaaf94da01350e3a | https://www.investopedia.com/terms/a/additionalpaidincapital.asp | Additional Paid-In Capital | Additional Paid-In Capital
What Is Additional Paid-In Capital?
Additional paid-in capital (APIC), is an accounting term referring to money an investor pays above and beyond the par value price of a stock. Often referred to as "contributed capital in excess of par”, APIC occurs when an investor buys newly-issued shares,... |
7a25fed3ffbf91857aa716e658467954 | https://www.investopedia.com/terms/a/additionruleforprobabilities.asp | Addition Rule for Probabilities Definition | Addition Rule for Probabilities Definition
What Is the Addition Rule for Probabilities?
The addition rule for probabilities describes two formulas, one for the probability for either of two mutually exclusive events happening and the other for the probability of two non-mutually exclusive events happening.
The first fo... |
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