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https://www.investopedia.com/terms/d/decentralizedmarket.asp
Decentralized Market
Decentralized Market What Is a Decentralized Market? In a decentralized market, technology enables investors to deal directly with each other instead of operating from within a centralized exchange. Virtual markets that use decentralized currency, or cryptocurrencies, are examples of decentralized markets. How Do Decen...
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https://www.investopedia.com/terms/d/decile.asp
Decile
Decile What Is a Decile? A decile is a quantitative method of splitting up a set of ranked data into 10 equally large subsections. This type of data ranking is performed as part of many academic and statistical studies in the finance and economics fields. The data may be ranked from largest to smallest values, or vice ...
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https://www.investopedia.com/terms/d/decimal-trading.asp
Decimal Trading
Decimal Trading What is Decimal Trading? Decimal trading is a system in which the price of a security is quoted in a decimal format. The U.S. Securities and Exchange Commission (SEC) ordered all stock markets in the U.S. to convert from fractional quotes to decimal quotes by April 9, 2001. Prior to 2001, market price q...
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https://www.investopedia.com/terms/d/decision-support-system.asp
Decision Support System—DSS
Decision Support System—DSS What Is a Decision Support System? A decision support system (DSS) is a computerized program used to support determinations, judgments, and courses of action in an organization or a business. A DSS sifts through and analyzes massive amounts of data, compiling comprehensive information that c...
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https://www.investopedia.com/terms/d/decision-theory.asp
Decision Theory
Decision Theory What is Decision Theory? Decision theory is an interdisciplinary approach to arrive at the decisions that are the most advantageous given an uncertain environment. Key Takeaways Decision theory is an interdisciplinary approach to arrive at the decisions that are the most advantageous given an uncertai...
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https://www.investopedia.com/terms/d/declarationdate.asp
Declaration Date
Declaration Date What Is the Declaration Date? The declaration date is the date on which the board of directors of a company announces the next dividend payment. This statement includes the dividend's size, ex-dividend date, and payment date. The declaration date is also referred to as the "announcement date." In addit...
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https://www.investopedia.com/terms/d/decline-curve.asp
Decline Curve
Decline Curve What is a Decline Curve? The decline curve is a method for estimating reserves and predicting the rate of oil or gas production. It typically shows the pace at which production is expected to decline over the lifetime of an energy asset. Key Takeaways The decline curve is a method for estimating reserve...
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https://www.investopedia.com/terms/d/decline.asp
Decline
Decline What is a Decline? A decline is a situation in which a security's price decreases in value over a given trading day and subsequently closes at a lower value than its opening price. It can be used in reference to other metrics, such as revenues and expenses, used to measure performance of the given security. A d...
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https://www.investopedia.com/terms/d/decreasing_term_life.asp
Decreasing Term Insurance
Decreasing Term Insurance What Is Decreasing Term Insurance? Decreasing term insurance is renewable term life insurance with coverage decreasing over the life of the policy at a predetermined rate. Premiums are usually constant throughout the contract, and reductions in coverage typically occur monthly or annually. Ter...
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https://www.investopedia.com/terms/d/dedicatedportfolio.asp
Dedicated Portfolio
Dedicated Portfolio What Is a Dedicated Portfolio? A dedicated portfolio is an investment portfolio where the cash flows are designed to match the anticipated liabilities. Dedicated portfolios are usually passively managed and are composed of stable, investment-grade fixed-income assets. Understanding Dedicated Portfol...
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https://www.investopedia.com/terms/d/dedicatedshortbias.asp
Dedicated Short Bias
Dedicated Short Bias What Is a Dedicated Short Bias? Dedicated short bias is a hedge fund strategy that maintains a net short exposure to the market through a combination of short and long positions. A dedicated short bias investment strategy attempts to capture profits when the market declines by holding investments t...
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https://www.investopedia.com/terms/d/deduction.asp
Deduction
Deduction Deduction: An Overview A deduction is an expense that can be subtracted from a taxpayer's gross income in order to reduce the amount of income that is subject to taxation. For example, if you earn $50,000 in a year and make a $1,000 donation to charity during that year, you are eligible to claim a deduction f...
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https://www.investopedia.com/terms/d/deed-of-reconveyance.asp
Deed of Reconveyance
Deed of Reconveyance What Is a Deed of Reconveyance? A mortgage holder issues a deed of reconveyance to indicate that the borrower has been released from the mortgage debt. The deed transfers the property title from the lender, also called the beneficiary, to the borrower. This document is most commonly used when a mor...
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https://www.investopedia.com/terms/d/deed.asp
Deed
Deed What Is a Deed? A deed is a signed legal document that grants its holder specific rights to an asset—provided that he or she meets a number of conditions. They are most commonly used to transfer the ownership of automobiles or land between two parties. Key Takeaways A deed is a signed legal document that transfe...
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https://www.investopedia.com/terms/d/deep-discount-broker.asp
Deep Discount Broker
Deep Discount Broker What is a Deep Discount Broker? A deep discount broker is an agent who mediates trades on exchanges between securities buyers and sellers at even lower commission rates than those offered by a regular discount broker. As one might expect, deep discount brokers also provide fewer services to clients...
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https://www.investopedia.com/terms/d/deep-learning.asp
Deep Learning
Deep Learning What Is Deep Learning? Deep learning is an artificial intelligence (AI) function that imitates the workings of the human brain in processing data and creating patterns for use in decision making. Deep learning is a subset of machine learning in artificial intelligence that has networks capable of learning...
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https://www.investopedia.com/terms/d/deep-out-of-the-money.asp
Deep Out Of The Money
Deep Out Of The Money What Is Deep Out Of The Money? An option is considered deep out of the money if its strike price is significantly above (for a call) or significantly below (for a put) the current price of the underlying asset. Typically, this means the strike price of the option must be more than a few strikes in...
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https://www.investopedia.com/terms/d/deep-web.asp
Deep Web
Deep Web What Is the Deep Web? The deep web refers to parts of the Internet not fully accessible through standard search engines like Google, Yahoo, and Bing. The deep web includes pages that were not indexed, fee-for-service (FFS) sites, private databases, and the dark web. Key Takeaways The deep web refers to parts...
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https://www.investopedia.com/terms/d/deepdiscountbond.asp
Deep-Discount Bond
Deep-Discount Bond What Is a Deep-Discount Bond? A deep-discount bond is a bond that sells at a significantly lesser value than its par value. In particular, these bonds sell at a discount of 20% or more to par and has a yield that is significantly higher than the prevailing rates of fixed-income securities with a simi...
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https://www.investopedia.com/terms/d/default-judgment.asp
Default Judgment
Default Judgment What Is Default Judgment? A default judgment occurs when the defendant in a legal case fails to respond to a court summons or does not appear in court. If this occurs, a court may rule in favor of the plaintiff by default. If damages were included in the complaint, the default judgment will take those ...
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https://www.investopedia.com/terms/d/defaultpremium.asp
Default Premium
Default Premium What Is Default Premium? A default premium is an additional amount that a borrower must pay to compensate a lender for assuming default risk. All companies or borrowers indirectly pay a default premium, though the rate at which they must repay the obligation varies. How Default Premium Works Typically t...
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https://www.investopedia.com/terms/d/defaultrate.asp
Default Rate
Default Rate What Is the Default Rate? The default rate is the percentage of all outstanding loans that a lender has written off as unpaid after a prolonged period of missed payments. The term default rate–also called penalty rate–may also refer to the higher interest rate imposed on a borrower who has missed regular p...
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https://www.investopedia.com/terms/d/defeasance-clause.asp
Defeasance Clause
Defeasance Clause What Is a Defeasance Clause? A defeasance clause is a mortgage provision indicating that the borrower will be given the title to the property once all mortgage payment terms are met. How Defeasance Clause Works Defeasance clauses are based on the concept of defeasance, which nullifies a deed or contra...
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https://www.investopedia.com/terms/d/defeasance-process.asp
Defeasance Process
Defeasance Process What Is a Defeasance Process? The defeasance process is a means by which borrowers can get out of a mortgage by substituting a portfolio of U.S. Treasury-backed securities for collateral. These securities must be of sufficient value to generate enough cash flow to cover the remaining principal and in...
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https://www.investopedia.com/terms/d/defensiveacquisition.asp
Defensive Acquisition
Defensive Acquisition What Is a Defensive Acquisition? A defensive acquisition is a corporate finance strategy that consists of companies acquiring other companies and assets as a "defense" against market downturns or possible takeovers. A defensive acquisition contrasts with the normal impetus for an acquisition, whic...
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https://www.investopedia.com/terms/d/defensivebuy.asp
Defensive Buy
Defensive Buy What Is a Defensive Buy? A defensive buy is the purchase of defensive stocks—securities or investments that are perceived as being lower risk by their lower exposure to economic cycles. While the term is generally used in connection with stocks that possess defensive characteristics, such as stable cash f...
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https://www.investopedia.com/terms/d/defensivecompany.asp
Defensive Company
Defensive Company What Is a Defensive Company? A defensive company is a corporation whose sales and earnings remain relatively stable during both economic upturns and downturns. Defensive companies tend to make products or services that are essential to consumers. These products are likely to be purchased whether the e...
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https://www.investopedia.com/terms/d/defensiveinvestmentstrategy.asp
Defensive Investment Strategy
Defensive Investment Strategy What is a Defensive Investment Strategy? A defensive investment strategy is a conservative method of portfolio allocation and management aimed at minimizing the risk of losing principal. A defensive investment strategy entails regular portfolio rebalancing to maintain one's intended asset ...
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https://www.investopedia.com/terms/d/defensivestock.asp
Defensive Stock
Defensive Stock What Is a Defensive Stock? A defensive stock is a stock that provides consistent dividends and stable earnings regardless of the state of the overall stock market. There is a constant demand for their products, so defensive stocks tend to be more stable during the various phases of the business cycle. D...
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https://www.investopedia.com/terms/d/deferred-compensation.asp
Deferred Compensation
Deferred Compensation What Is Deferred Compensation? Deferred compensation is a portion of an employee's compensation that is set aside to be paid at a later date. In most cases, taxes on this income are deferred until it is paid out. Forms of deferred compensation include retirement plans, pension plans, and stock-opt...
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https://www.investopedia.com/terms/d/deferred-equity.asp
Deferred Equity
Deferred Equity What Is Deferred Equity? Deferred equity is a type of security, such as preferred shares or convertible bonds, that can be exchanged in the future at a predetermined price for shares of common stock. These securities, also known as convertibles, are named as such because of their equity component, and t...
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https://www.investopedia.com/terms/d/deferred-interest-mortgage.asp
Deferred Interest Mortgage
Deferred Interest Mortgage What Is a Deferred Interest Mortgage? A deferred interest mortgage is a mortgage that allows for the deferral of some or all of the interest required on the loan. A deferred interest mortgage allows the borrower to postpone the interest payments on the loan for a specified time. It enables bo...
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https://www.investopedia.com/terms/d/deferred-load.asp
Deferred Load
Deferred Load What Is a Deferred Load? A deferred load is a sales charge or fee associated with a mutual fund that is charged when the investor redeems their shares, rather than when the initial investment is made. The advantage of a deferred load is that the full amount invested is used to buy shares, rather than a po...
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https://www.investopedia.com/terms/d/deferred-payment-annuity.asp
Deferred Payment Annuity
Deferred Payment Annuity What Is a Deferred Payment Annuity? A deferred payment annuity is an insurance product that provides future payments to the buyer rather than an immediate stream of income. An annuity is a financial contract that allows the buyer to make a lump-sum payment, or a series of payments, in exchange ...
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https://www.investopedia.com/terms/d/deferredincometax.asp
Deferred Income Tax
Deferred Income Tax What Is Deferred Income Tax? A deferred income tax is a liability recorded on a balance sheet resulting from a difference in income recognition between tax laws and the company's accounting methods. For this reason, the company's payable income tax may not equate to the total tax expense reported. T...
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https://www.investopedia.com/terms/d/deferredinterestbond.asp
Deferred Interest Bond
Deferred Interest Bond What Is a Deferred Interest Bond? A deferred interest bond, also called a deferred coupon bond, is a debt instrument that pays all of its interest that has accrued in the form of a single payment made at a later date rather than in periodic increments. Key Takeaways Deferred interest bonds pay t...
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https://www.investopedia.com/terms/d/deferredrevenue.asp
Deferred Revenue
Deferred Revenue What Is Deferred Revenue? Deferred revenue, also known as unearned revenue, refers to advance payments a company receives for products or services that are to be delivered or performed in the future. The company that receives the prepayment records the amount as deferred revenue, a liability, on its ba...
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https://www.investopedia.com/terms/d/deferredshare.asp
Deferred Share
Deferred Share What Is a Deferred Share? A deferred share is a share that does not have any rights to the assets of a company undergoing bankruptcy until all common and preferred shareholders are paid. It may also be a share that is issued to company founders that restricts their receipt of dividends until dividends ha...
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https://www.investopedia.com/terms/d/deferredtaxasset.asp
Deferred Tax Asset Definition
Deferred Tax Asset Definition What Is a Deferred Tax Asset? Items on a company's balance sheet that may be used to reduce taxable income in the future are called deferred tax assets. The situation can happen when a business overpaid taxes or paid taxes in advance on its balance sheet. These taxes are eventually returne...
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https://www.investopedia.com/terms/d/deferredtaxliability.asp
Deferred Tax Liability
Deferred Tax Liability What Is a Deferred Tax Liability? A deferred tax liability is a tax that is assessed or is due for the current period but has not yet been paid -- meaning that it will eventually come due. The deferral comes from the difference in timing between when the tax is accrued and when the tax is paid. A...
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https://www.investopedia.com/terms/d/deficiency-balance.asp
Deficiency Balance
Deficiency Balance What Is a Deficiency Balance? A deficiency balance is the net difference between the amount a borrower owes on a secured loan and the amount the creditor receives after selling the collateral that secures the loan. Typical examples of when a deficiency balance might occur include after a lender repos...
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https://www.investopedia.com/terms/d/deficiency-judgment.asp
Deficiency Judgment
Deficiency Judgment What Is a Deficiency Judgment? A deficiency judgment is a ruling made by a court against a debtor in default on a secured loan, indicating that the sale of a property to pay back the loan did not cover the outstanding debt in full. It is mostly a lien placed on the debtor for further money. Key Take...
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https://www.investopedia.com/terms/d/deficit-spending.asp
Deficit Spending
Deficit Spending What Is Deficit Spending? In the simplest terms, deficit spending is when a government's expenditures exceed its revenues during a fiscal period, causing it to run a budget deficit. The phrase "deficit spending" often implies a Keynesian approach to economic stimulus, in which the government takes on d...
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https://www.investopedia.com/terms/d/deficit.asp
Deficit
Deficit What Is a Deficit? In financial terms, a deficit occurs when expenses exceed revenues, imports exceed exports, or liabilities exceed assets. A deficit is synonymous with a shortfall or loss and is the opposite of a surplus. A deficit can occur when a government, company, or person spends more than it receives i...
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https://www.investopedia.com/terms/d/defined-portfolio.asp
Defined Portfolio
Defined Portfolio What Is a Defined Portfolio? A defined portfolio is an investment trust that invests in a predefined set of bonds, stocks, or both that have been selected by the fund company. Similar to some classes of mutual funds, the trusts are closed-ended and not actively managed. Like a mutual fund, a closed-en...
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https://www.investopedia.com/terms/d/definitive-securities.asp
Definitive Securities
Definitive Securities What Are Definitive Securities? Definitive securities are securities issued with a paper certificate. They stand in contrast to book-entry securities, which issuers enter into a computer system. Governments or corporations can circulate definitive securities. However, they are significantly less f...
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https://www.investopedia.com/terms/d/deflation.asp
Deflation
Deflation What Is Deflation? Deflation is a general decline in prices for goods and services, typically associated with a contraction in the supply of money and credit in the economy. During deflation, the purchasing power of currency rises over time. Key Takeaways Deflation is the general decline of the price level o...
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https://www.investopedia.com/terms/d/delayeddrawtermloan.asp
Delayed Draw Term Loan Definition
Delayed Draw Term Loan Definition What Is a Delayed Draw Term Loan? A delayed draw term loan (DDTL) is a special feature in a term loan that lets a borrower withdraw predefined amounts of a total pre-approved loan amount. The withdrawal periods—such as every three, six, or nine months—are also determined in advance. A ...
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https://www.investopedia.com/terms/d/delinquent-account-credit-card.asp
Delinquent Account Credit Card
Delinquent Account Credit Card What Is a Delinquent Credit Card Account? For the perspective of a credit card company, a particular credit card is said to be delinquent if the customer in question has failed to make their minimum monthly payment for 30 days from their original due date. Generally, credit card companies...
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https://www.investopedia.com/terms/d/delinquent_mortgage.asp
Delinquent Mortgage
Delinquent Mortgage What Is a Delinquent Mortgage? A delinquent mortgage is a home loan for which the borrower has failed to make payments as required in the loan documents. A mortgage is considered delinquent or late when a scheduled payment is not made on or before the due date. If the borrower can't bring the paymen...
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https://www.investopedia.com/terms/d/delivered-place-dap.asp
Delivered-at-Place (DAP)
Delivered-at-Place (DAP) What Is Delivered-at-Place (DAP)? Delivered-at-place (DAP) is an international trade term used to describe a deal in which a seller agrees to pay all costs and suffer any potential losses of moving goods sold to a specific location. In delivered-at-place agreements, the buyer is responsible for...
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https://www.investopedia.com/terms/d/delivereddutyunpaid.asp
Delivered Duty Unpaid (DDU)
Delivered Duty Unpaid (DDU) What Is Delivered Duty Unpaid (DDU)? Delivered Duty Unpaid (DDU) is an old international trade term indicating that the seller is responsible for the safe delivery of goods to a named destination, paying all transportation expenses and assuming all risks during transport. Once the goods arri...
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https://www.investopedia.com/terms/d/delivery.asp
Delivery
Delivery What Is Delivery? In the financial markets, the term “delivery” refers to the act of transferring a commodity, currency, security, cash or another instrument that is the subject of a contract. It is often used in relation to derivative contracts such as futures and options. In some cases, the buyer of a contra...
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https://www.investopedia.com/terms/d/deliverydate.asp
Delivery Date
Delivery Date What Is a Delivery Date? A delivery date is the final date by which the underlying commodity for a futures or forward contract must be delivered for the terms of the contract to be fulfilled. Most futures contracts are used as a hedge to reduce the risk of adverse price movements in a commodity and are cl...
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https://www.investopedia.com/terms/d/deliverynotice.asp
Delivery Notice
Delivery Notice What Is a Delivery Notice? In the commodities futures markets, delivery notices are a document provided by the seller of a futures contract. The document serves as confirmation that the seller intends to honor their contract by physically delivering the underlying commodity to the futures holder. By con...
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https://www.investopedia.com/terms/d/delphi-method.asp
Delphi Method
Delphi Method What Is the Delphi Method? The Delphi method is a forecasting process framework based on the results of multiple rounds of questionnaires sent to a panel of experts. Several rounds of questionnaires are sent out to the group of experts, and the anonymous responses are aggregated and shared with the group ...
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https://www.investopedia.com/terms/d/deltahedging.asp
Delta Hedging
Delta Hedging What Is Delta Hedging? Delta hedging is an options trading strategy that aims to reduce, or hedge, the directional risk associated with price movements in the underlying asset. The approach uses options to offset the risk to either a single other option holding or an entire portfolio of holdings. The inve...
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https://www.investopedia.com/terms/d/deltaneutral.asp
Delta Neutral
Delta Neutral What Is Delta Neutral? Delta neutral is a portfolio strategy utilizing multiple positions with balancing positive and negative deltas so that the overall delta of the assets in question totals zero. A delta-neutral portfolio evens out the response to market movements for a certain range to bring the net c...
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https://www.investopedia.com/terms/d/demand-index.asp
Demand Index
Demand Index What Is Demand Index The Demand Index is a complex technical indicator that uses price and volume to assess buying and selling pressure affecting a security. Breaking Down Demand Index The Demand Index is a complex technical indicator developed by James Sibbet that utilizes over 20 columns of data to measu...
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https://www.investopedia.com/terms/d/demand-letter.asp
Demand Letter
Demand Letter What Is a Demand Letter? A demand letter is a formal, professional document sent by one party to another requesting payment or other action to right a wrong. The recipient may be in financial default, may have breached a contract, or may not have followed through with an obligation. Demand letters are usu...
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https://www.investopedia.com/terms/d/demand_theory.asp
Demand Theory
Demand Theory What Is Demand Theory? Demand theory is an economic principle relating to the relationship between consumer demand for goods and services and their prices in the market. Demand theory forms the basis for the demand curve, which relates consumer desire to the amount of goods available. As more of a good or...
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https://www.investopedia.com/terms/d/deminimistaxrule.asp
De Minimis Tax Rule
De Minimis Tax Rule The De Minimis Tax Rule: An Overview The de minimis tax rule sets the threshold at which a discount bond should be taxed as a capital gain rather than as ordinary income. The rule states that a discount that is less than a quarter-point per full year between its time of acquisition and its maturity ...
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https://www.investopedia.com/terms/d/demographics.asp
Demographics
Demographics What Are Demographics? Demographic analysis is the study of a population based on factors such as age, race, and sex. Demographic data refers to socio-economic information expressed statistically including employment, education, income, marriage rates, birth and death rates and more. Governments, corporati...
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https://www.investopedia.com/terms/d/denationalization.asp
Denationalization
Denationalization What Is Denationalization? Denationalization, which is a form of privatization, occurs when a national government sells an asset or operation such as a large government-owned firm to private investors. Key Takeaways Denationalization describes the process by which a piece of property, project, or bu...
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https://www.investopedia.com/terms/d/denomination.asp
Denomination
Denomination What Is a Denomination? A denomination refers to the units classification for the stated or face value of financial instruments such as currency notes or coins, as well as for securities, bonds, and other investments. The denomination can therefore be used to quote the base currency in a forex transaction,...
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https://www.investopedia.com/terms/d/department-of-commerce.asp
Department of Commerce (DOC)
Department of Commerce (DOC) What is Department of Commerce (DOC)? Department of Commerce (DOC) is the cabinet department in the US government that deals with business, trade, and commerce to ensure economic vitality. Key Takeaways The Department of Commerce (DOC) is a department of the United States government dedic...
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https://www.investopedia.com/terms/d/dependencyratio.asp
Dependency Ratio
Dependency Ratio What Is the Dependency Ratio? The dependency ratio is a measure of the number of dependents aged zero to 14 and over the age of 65, compared with the total population aged 15 to 64. This demographic indicator gives insight into the number of people of non-working age, compared with the number of those ...
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https://www.investopedia.com/terms/d/dependent-care-fsa.asp
Dependent Care Flexible Spending Account (FSA)
Dependent Care Flexible Spending Account (FSA) What Is a Dependent Care Flexible Spending Account (FSA) Dependent-care flexible spending accounts let employees use tax-exempt funds to pay for childcare expenses they incur while at work. Employees can also use FSAs to cover care expenses for qualifying dependent adults ...
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https://www.investopedia.com/terms/d/dependent.asp
Dependent
Dependent What Is a Dependent? A dependent is a qualifying person other than the taxpayer or their spouse who entitles a taxpayer to claim a dependency exemption on their tax return. A taxpayer that can demonstrate that they have a dependent may also be able to use this filing status to qualify for certain tax credits....
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https://www.investopedia.com/terms/d/depletion.asp
Depletion
Depletion What is Depletion? Depletion is an accrual accounting technique used to allocate the cost of extracting natural resources such as timber, minerals, and oil from the earth. Like depreciation and amortization, depletion is a non-cash expense that lowers the cost value of an asset incrementally through scheduled...
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https://www.investopedia.com/terms/d/deposit-in-transit.asp
Deposit in Transit
Deposit in Transit What Is a Deposit in Transit? A deposit in transit is money that has been received by a company and recorded in the company's accounting system. The deposit has already been sent to the bank, but it has yet to be processed and posted to the bank account. In financial accounting, these funds are refle...
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https://www.investopedia.com/terms/d/deposit-insurance-fund.asp
Deposit Insurance Fund – DIF
Deposit Insurance Fund – DIF What Is the Deposit Insurance Fund? The Deposit Insurance Fund (DIF) is a private insurance provider devoted to ensuring the deposits of individuals covered by the Federal Deposit Insurance Corporation (FDIC). The money in the Deposit Insurance Fund (DIF) is set aside to pay back the money ...
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https://www.investopedia.com/terms/d/deposit-interest-rate.asp
Deposit Interest Rate
Deposit Interest Rate What Is a Deposit Interest Rate? The deposit interest rate is paid by financial institutions to deposit account holders. Deposit accounts include certificates of deposit (CD), savings accounts, and self-directed deposit retirement accounts. It is similar to a "depo rate," which can refer to intere...
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https://www.investopedia.com/terms/d/deposit-slip.asp
Deposit Slip
Deposit Slip What Is a Deposit Slip? A deposit slip is a small paper form that a bank customer includes when depositing funds into a bank account. A deposit slip, by definition, contains the date, the name of the depositor, the depositor's account number, and the amounts being deposited. Key Takeaways A deposit slip ...
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https://www.investopedia.com/terms/d/deposit.asp
Deposit
Deposit What Is a Deposit? A deposit is a financial term that means money held at a bank. A deposit is a transaction involving a transfer of money to another party for safekeeping. However, a deposit can refer to a portion of money used as security or collateral for the delivery of a good. Key Takeaways A deposit is ...
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https://www.investopedia.com/terms/d/depositaryreceipt.asp
Depositary Receipt
Depositary Receipt What Is a Depositary Receipt (DR)? A depositary receipt (DR) is a negotiable certificate issued by a bank representing shares in a foreign company traded on a local stock exchange. The depositary receipt gives investors the opportunity to hold shares in the equity of foreign countries and gives them ...
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https://www.investopedia.com/terms/d/depository-transfer-check.asp
Depository Transfer Check
Depository Transfer Check What Is a Depository Transfer Check? A depository transfer check (DTC) is used by a designated collection bank to deposit the daily receipts of a corporation from multiple locations. Depository transfer checks are a way to ensure better cash management for companies, which collect cash at mult...
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https://www.investopedia.com/terms/d/depreciation.asp
Depreciation
Depreciation What Is Depreciation? Depreciation is an accounting method of allocating the cost of a tangible or physical asset over its useful life or life expectancy. Depreciation represents how much of an asset's value has been used up. Depreciating assets helps companies earn revenue from an asset while expensing a ...
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https://www.investopedia.com/terms/d/depreciationrecapture.asp
Depreciation Recapture
Depreciation Recapture What Is Depreciation Recapture? Depreciation recapture is the gain realized by the sale of depreciable capital property that must be reported as ordinary income for tax purposes. Depreciation recapture is assessed when the sale price of an asset exceeds the tax basis or adjusted cost basis. The d...
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https://www.investopedia.com/terms/d/depressed.asp
Depressed
Depressed What Is Depressed? Depressed refers to a state or condition of a market, product, currency, or security characterized by slumping prices, low volume, and lack of buyers. It usually represents a prolonged period of low prices and activity. The term may also be used in the context of the broader economy, in whi...
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https://www.investopedia.com/terms/d/depression.asp
Economic Depression
Economic Depression What Is a Depression? A depression is a severe and prolonged downturn in economic activity. In economics, a depression is commonly defined as an extreme recession that lasts three or more years or which leads to a decline in real gross domestic product (GDP) of at least 10%. in a given year. Depress...
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https://www.investopedia.com/terms/d/deprivatization.asp
Deprivatization
Deprivatization What Is Deprivatization? Deprivatization is the act of transferring ownership from the private sector to the public sector. Governments may do this for a variety of reasons, such as attempts to maintain the stability of critical infrastructure during periods of economic distress. This can occur in vario...
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https://www.investopedia.com/terms/d/derivativestimebomb.asp
Derivatives Time Bomb
Derivatives Time Bomb What Is a Derivatives Time Bomb? "Derivatives time bomb" is a descriptive term for possible market mayhem if there is a sudden, as opposed to orderly, unwinding of massive derivatives positions. "Time bomb" as a reference to derivatives is a moniker attributable to Warren Buffett. In 2016 in the a...
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https://www.investopedia.com/terms/d/derived-investment-value-div.asp
Derived Investment Value (DIV)
Derived Investment Value (DIV) What Is Derived Investment Value (DIV)? Derived investment value (DIV) is a valuation methodology used to calculate the present value of future cash flows of liquidated assets, minus expenses associated with the liquidation process. Derived investment value is similar to the discount cash...
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https://www.investopedia.com/terms/d/descendingchannel.asp
Descending Channel
Descending Channel What is a Descending Channel? A descending channel is drawn by connecting the lower highs and lower lows of a security's price with parallel trendlines to show a downward trend. Officially, the space between the trendlines is the descending channel, which falls under the broad category of trend chann...
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https://www.investopedia.com/terms/d/descriptive-analytics.asp
Descriptive Analytics
Descriptive Analytics What Is Descriptive Analytics? Descriptive analytics is the interpretation of historical data to better understand changes that have occurred in a business. Descriptive analytics describes the use of a range of historic data to draw comparisons. Most commonly reported financial metrics are a produ...
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https://www.investopedia.com/terms/d/descriptive-billing.asp
Descriptive Billing
Descriptive Billing What is Descriptive Billing Descriptive Billing is a form of billing customers for credit card transactions that provides details of each transaction. Typically, a customer receiving descriptive billing will receive information on the date of the transaction, merchant information, a description of t...
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https://www.investopedia.com/terms/d/design-patent.asp
Design Patent
Design Patent What Is a Design Patent? A design patent is a form of legal protection of the unique visual qualities of a manufactured item. A design patent may be granted if the product has a distinct configuration, distinct surface ornamentation or both. In other words, a design patent provides protection for the orna...
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https://www.investopedia.com/terms/d/designated-beneficiary.asp
Designated Beneficiary
Designated Beneficiary What Is a Designated Beneficiary? A designated beneficiary is a person who inherits an asset such as the balance of an individual retirement account (IRA) or life insurance policy after the death of the asset's owner. The Setting Every Community Up for Retirement Enhancement (SECURE) Act has narr...
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https://www.investopedia.com/terms/d/designated-roth-account.asp
Designated Roth Account
Designated Roth Account What Is a Designated Roth Account? A designated Roth account is a separate account in a 401(k), 403(b), or governmental 457(b) that holds designated Roth contributions. Designated Roth contributions are elective deferrals that the participant elects to include in gross income. How a Designated R...
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https://www.investopedia.com/terms/d/detection-risk.asp
Detection Risk
Detection Risk What Is Detection Risk? Detection risk is the chance that an auditor will fail to find material misstatements that exist in an entity's financial statements. These misstatements may be due to either fraud or error. Auditors make use of audit procedures to detect these misstatements. However, because of t...
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https://www.investopedia.com/terms/d/detective-control.asp
Detective Control
Detective Control What Is a Detective Control? Detective control is an accounting term that refers to a type of internal control intended to find problems within a company's processes once they have occurred. Detective controls may be employed in accordance with many different goals, such as quality control, fraud prev...
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https://www.investopedia.com/terms/d/deutschmark.asp
Deutschmark (DEM)
Deutschmark (DEM) What Was the Deutschmark? The deutschemark (or "D-mark") was the official currency of the Federal Republic of Germany until 2002. First issued in 1948, it was legal tender in West Germany, and later, the unified German state until the final adoption of the euro (EUR) in 2002. The official currency cod...
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https://www.investopedia.com/terms/d/devaluation.asp
Devaluation
Devaluation What Is Devaluation? Devaluation is the deliberate downward adjustment of the value of a country's money relative to another currency, group of currencies, or currency standard. Countries that have a fixed exchange rate or semi-fixed exchange rate use this monetary policy tool. It is often confused with dep...
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https://www.investopedia.com/terms/d/development-economics.asp
Development Economics
Development Economics What Is Development Economics? Development economics is a branch of economics that focuses on improving fiscal, economic, and social conditions in developing countries. Development economics considers factors such as health, education, working conditions, domestic and international policies, and m...
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https://www.investopedia.com/terms/d/developmentstage.asp
Development Stage
Development Stage What Is the Development Stage? Development stage refers to the first phase in the life cycle of a new business. During the development stage, companies focus on establishing themselves through activities such as market research, product development, and the construction of new manufacturing facilities...
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https://www.investopedia.com/terms/d/devolvement.asp
Devolvement
Devolvement What Is Devolvement? Devolvement refers to a situation when a security or debt issue is undersubscribed, forcing an underwriting investment bank to purchase unsold shares during the offering. In the underwriting process, an investment bank will help to raise capital for the issuing companies. The bank may i...
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https://www.investopedia.com/terms/d/dewks.asp
Dually Employed With Kids (DEWKS)
Dually Employed With Kids (DEWKS) What Is Dually Employed With Kids (DEWKS)? Dually employed with kids (DEWKS) refers to a household in which there are children and both partners earn an income. DEWKS families are marketing targets for toys, children's clothes, breakfast cereals, and other goods and services that perta...
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https://www.investopedia.com/terms/d/dfl.asp
Degree of Financial Leverage – DFL Definition
Degree of Financial Leverage – DFL Definition What Is a Degree of Financial Leverage - DFL? A degree of financial leverage (DFL) is a leverage ratio that measures the sensitivity of a company’s earnings per share (EPS) to fluctuations in its operating income, as a result of changes in its capital structure. The degree ...
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https://www.investopedia.com/terms/d/diagonalspread.asp
Diagonal Spread
Diagonal Spread What Is a Diagonal Spread? A diagonal spread is a modified calendar spread involving different strike prices. It is an options strategy established by simultaneously entering into a long and short position in two options of the same type—two call options or two put options—but with different strike pric...