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https://www.investopedia.com/terms/f/flat.asp
What Does Trading Flat Mean?
What Does Trading Flat Mean? What Does Flat Mean? Flat, in the securities market, is a price that is neither rising nor declining. Under fixed income terminology, a bond that is trading without accrued interest is said to be flat. In forex, flat refers to the condition of being neither long nor short in a particular cu...
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https://www.investopedia.com/terms/f/flattax.asp
Flat Tax
Flat Tax What Is a Flat Tax? A flat tax system applies the same tax rate to every taxpayer regardless of income bracket. Typically, a flat tax applies the same tax rate to all taxpayers with no deductions or exemptions allowed, but some politicians such as Ted Cruz and Rand Paul have proposed flat tax systems that keep...
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https://www.investopedia.com/terms/f/flatyieldcurve.asp
Flat Yield Curve
Flat Yield Curve What Is the Flat Yield Curve? The flat yield curve is a yield curve in which there is little difference between short-term and long-term rates for bonds of the same credit quality. This type of yield curve flattening is often seen during transitions between normal and inverted curves. The difference be...
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https://www.investopedia.com/terms/f/flexible-manufacturing-system.asp
Flexible Manufacturing System (FMS)
Flexible Manufacturing System (FMS) What Is a Flexible Manufacturing System? A flexible manufacturing system (FMS) is a production method that is designed to easily adapt to changes in the type and quantity of the product being manufactured. Machines and computerized systems can be configured to manufacture a variety o...
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https://www.investopedia.com/terms/f/flexible_payment_arm.asp
Flexible Payment ARM
Flexible Payment ARM What Was a Flexible Payment ARM? A flexible payment ARM, also known as an option ARM, was a type of adjustable-rate mortgage (ARM) that allowed the borrower to select from four different payment options each month: a 30-year, fully amortizing payment; a 15-year, fully amortizing payment; an interes...
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https://www.investopedia.com/terms/f/flexiblespendingaccount.asp
Flexible Spending Account (FSA)
Flexible Spending Account (FSA) What Is a Flexible Spending Account (FSA)? A flexible spending account (FSA) is a type of savings account that provides the account holder with specific tax advantages. An FSA, sometimes called a “flexible spending arrangement,” can be set up by an employer for employees. The account all...
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https://www.investopedia.com/terms/f/flexoption.asp
Flexible Exchange Option (FLEX)
Flexible Exchange Option (FLEX) What Is a Flexible Exchange Option? Flexible exchange options, or FLEX options, are non-standard options that allow both the writer and purchaser to negotiate various terms. Terms that are negotiable include the exercise style, strike price, expiration date, as well as other features and...
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https://www.investopedia.com/terms/f/flighttoquality.asp
Flight to Quality
Flight to Quality What Is Flight to Quality? Flight to quality occurs when investors in aggregate begin to shift their asset allocation away from riskier investments and into safer ones, for instance out of stocks and into bonds. Uncertainty in the financial or international markets usually causes this herd-like behavi...
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https://www.investopedia.com/terms/f/flip.asp
Flip
Flip What Is a Flip? A flip generally refers to a dramatic directional change in the positioning of investments, for instance from long to short. Depending on the context or kind of investment, the word 'flip' can have different meanings. At least four different examples exist including: technical trading; real-estate ...
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https://www.investopedia.com/terms/f/flipper.asp
Flipper
Flipper What Is a Flipper? A flipper describes an investor who buys a stock, often at an IPO, in order sell it for a quick profit. A flipper may also refer to a somebody who buys and sells homes or properties for quick profits, often after refurbishing them. Flipping, whether in stocks or real estate, is highly specula...
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https://www.investopedia.com/terms/f/flipping.asp
Flipping
Flipping What Is Flipping? Flipping refers to purchasing an asset with a short holding period with the intent of selling it for a quick profit rather than holding on for long-term appreciation. Flipping is most often used to describe short-term real estate transactions as well as the activities of some investors in ini...
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https://www.investopedia.com/terms/f/float.asp
Float Definition
Float Definition What Is the Float? In financial terms, the float is money within the banking system that is briefly counted twice due to time gaps in registering a deposit or withdrawal. These time gaps are usually due to the delay in processing paper checks. A bank credits a customer’s account as soon as a check is d...
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https://www.investopedia.com/terms/f/floaterinsurance.asp
Floater Insurance
Floater Insurance What Is an Insurance Floater? Floater insurance is a type of insurance policy that covers personal property that is easily movable and provides additional coverage over what normal insurance policies do not. Also known as a “personal property floater,” it can cover anything from jewelry and furs to ex...
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https://www.investopedia.com/terms/f/floating-lien.asp
Floating Lien
Floating Lien What Is a Floating Lien? A floating lien, also known as a floating charge, is a way for a company to obtain a loan using a security interest in a general set of assets, in which the individual assets are not specifically identified, as collateral. Typically, a loan would be secured by fixed assets such as...
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https://www.investopedia.com/terms/f/floatingexchangerate.asp
Floating Exchange Rate
Floating Exchange Rate What is a Floating Exchange Rate? A floating exchange rate is a regime where the currency price of a nation is set by the forex market based on supply and demand relative to other currencies. This is in contrast to a fixed exchange rate, in which the government entirely or predominantly determine...
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https://www.investopedia.com/terms/f/floatinginterestrate.asp
Floating Interest Rate
Floating Interest Rate What Is a Floating Interest Rate? A floating interest rate is an interest rate that moves up and down with the market or an index. It can also be referred to as a variable interest rate because it can vary over the duration of the debt obligation. This contrasts with a fixed interest rate, in whi...
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https://www.investopedia.com/terms/f/floatshrink.asp
Float Shrink
Float Shrink What is Float Shrink A float shrink is a reduction in the number of a company's shares available for trading. Float shrink can occur in a number of ways: through a buyback or repurchase of a company's shares; an investor acquiring a large stake in a company; or even through a reverse split or share consoli...
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https://www.investopedia.com/terms/f/floor-loan.asp
Floor Loan Defintion
Floor Loan Defintion What Is a Floor Loan? A floor loan is a specific kind of loan designed specifically for real estate construction projects. Floor loans apply to buildings that will be occupied by tenants. The floor loan is the minimum amount that a lender agrees to advance in order to enable the builder to commence...
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https://www.investopedia.com/terms/f/floor-planning.asp
Floor Planning
Floor Planning What Is Floor Planning? Floor planning is a form of retailer financing for large ticket items displayed on showroom floors or lots. Specialty lenders, traditional banks, and finance arms of manufacturers provide the short-term loans to retailers to purchase items and they are then repaid as the items are...
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https://www.investopedia.com/terms/f/foam-the-runway.asp
Foaming the Runway
Foaming the Runway What Is Foaming the Runway? Foaming the runway in a financial context is the practice of making a last-minute infusion of cash into a company to forestall bankruptcy. It can also refer to the practice of providing a financial buffer for companies that are perhaps one crisis or loss away from insolven...
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https://www.investopedia.com/terms/f/fof.asp
Flow Of Funds (FOF)
Flow Of Funds (FOF) What Are Flow Of Funds (FOF)? Flow of funds (FOF) are financial accounts that are used to track the net inflows and outflows of money to and from various sectors of a national economy. Macroeconomic data from flow of funds accounts are collected and analyzed by a country's central bank. In the Unite...
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https://www.investopedia.com/terms/f/follow-the-leader-pricing.asp
Follow-the-Leader Pricing
Follow-the-Leader Pricing What Is Follow-the-Leader Pricing? Follow-the-leader pricing is a competitive pricing strategy where a business matches the prices and services of the market leader. That is, a company will follow the pricing of the largest player in the industry. For example, when the market leader lowers the...
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https://www.investopedia.com/terms/f/followup_action.asp
Follow-Up Action
Follow-Up Action What Is a Follow-Up Action? A follow-up action is any subsequent trading that affects an established position in a security or derivative, including hedging and other risk controls. Follow-up actions are taken to change the amount of exposure an investor has in a position, or to limit a strategy's loss...
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https://www.investopedia.com/terms/f/foolsgold.asp
Fool's Gold
Fool's Gold What Is Fool's Gold? Any flashy but ultimately worthless investment may be called fool's gold in finance. The term originally referred only to iron pyrite, which is commonly mistaken for gold. In finance, the term refers to an investment believed to be valuable that later ends up worthless or near worthless...
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https://www.investopedia.com/terms/f/foot-traffic.asp
Foot Traffic
Foot Traffic What Is Foot Traffic? Foot traffic is a term used in business to describe the number of customers that enter a store, mall, or location. Foot traffic numbers are heavily monitored by store owners in particular retail stores, such as department stores. Foot traffic–or customer traffic–is an important metric...
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https://www.investopedia.com/terms/f/footsie.asp
Footsie
Footsie What is the Footsie Footsie is slang for the Financial Times-Stock Exchange 100 Share Index (FTSE 100). BREAKING DOWN Footsie The Footsie is an index that tracks the 100 largest public companies by market capitalization that trade on the London Stock Exchange (LSE). The FTSE 100 represents more than 80 percent ...
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https://www.investopedia.com/terms/f/for-sale-by-owner.asp
For Sale By Owner (FSBO)
For Sale By Owner (FSBO) What Is For Sale By Owner (FSBO)? "For sale by owner" or FSBO is a term that refers to a method of listing a property for sale. When a house has an FSBO listing, it means the owner is selling the property without the help of a listing agent or broker. One reason sellers choose this option is to...
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https://www.investopedia.com/terms/f/forcedconversion.asp
Forced Conversion
Forced Conversion What Is a Forced Conversion? Forced conversion occurs when the issuer of a convertible security exercises their right to call the issue. In doing so, the issuer forces the holders of the convertible security to convert their securities into a predetermined number of shares. Oftentimes, issuers choose ...
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https://www.investopedia.com/terms/f/foreclosure-action.asp
Foreclosure Action
Foreclosure Action What Is Foreclosure Action? The term foreclosure action refers to legal proceedings initiated by a lender after a borrower defaults on their mortgage. Lenders can enforce their rights through a foreclosure when borrowers fail to make mortgage payments or when they fail to fulfill the obligations outl...
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https://www.investopedia.com/terms/f/foreclosure-crisis.asp
Foreclosure Crisis
Foreclosure Crisis What Was the Foreclosure Crisis? The foreclosure crisis was a period of drastically elevated property seizures in the U.S. housing market between 2007 and 2010. The foreclosure crisis was one aspect of the financial crisis and Great Recession that developed during this period. The excessive extension...
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https://www.investopedia.com/terms/f/foreclosure.asp
Foreclosure
Foreclosure What Is Foreclosure? Foreclosure is the legal process by which a lender attempts to recover the amount owed on a defaulted loan by taking ownership of and selling the mortgaged property. Typically, default is triggered when a borrower misses a specific number of monthly payments, but it can also happen when...
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https://www.investopedia.com/terms/f/foreign-account-tax-compliance-act-fatca.asp
Foreign Account Tax Compliance Act (FATCA)
Foreign Account Tax Compliance Act (FATCA) What Is the Foreign Account Tax Compliance Act (FATCA)? The Foreign Account Tax Compliance Act (FATCA) is a tax law that compels U.S. citizens at home and abroad to file annual reports on any foreign account holdings. FATCA was endorsed in 2010 as part of the Hiring Incentives...
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https://www.investopedia.com/terms/f/foreign-aid.asp
Foreign Aid
Foreign Aid What Is Foreign Aid? The term foreign aid refers to any type of assistance that one country voluntarily transfers to another, which can take the form of a gift, grant, or loan. Most people tend to think of foreign aid as capital, but it can also be food, supplies, and services such as humanitarian aid and m...
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https://www.investopedia.com/terms/f/foreign-exchange-reserves.asp
Foreign Exchange Reserves
Foreign Exchange Reserves What Are Foreign Exchange Reserves? Foreign exchange reserves are assets held on reserve by a central bank in foreign currencies. These reserves are used to back liabilities and influence monetary policy. It includes any foreign money held by a central bank, such as the U.S. Federal Reserve Ba...
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https://www.investopedia.com/terms/f/foreign-exchange.asp
Foreign Exchange (Forex)
Foreign Exchange (Forex) What Is Foreign Exchange (Forex)? Foreign Exchange (forex or FX) is the trading of one currency for another. For example, one can swap the U.S. dollar for the euro. Foreign exchange transactions can take place on the foreign exchange market, also known as the Forex Market. The forex market is t...
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https://www.investopedia.com/terms/f/foreign-items.asp
Foreign Items
Foreign Items What Are Foreign Items? Foreign items are checks or drafts drawn on a financial institution (FI) that is different from the one at which it is being presented. Foreign items may also be referred to as transit items. Key Takeaways Foreign items are inter-bank transactions, consisting of a check or draft ...
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https://www.investopedia.com/terms/f/foreign-remittance.asp
Foreign Remittance
Foreign Remittance What Is a Foreign Remittance? Foreign remittance is a transfer of money from a foreign worker to their family or other individuals in their home countries. In many countries, remittance constitutes a significant portion of a nation’s economic growth as measured by gross domestic product (GDP). The Un...
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https://www.investopedia.com/terms/f/foreign-sales-corporation.asp
Foreign Sales Corporation (FSC)
Foreign Sales Corporation (FSC) What Is a Foreign Sales Corporation? A foreign sales corporation (FSC) is a defunct provision in the U.S. federal income tax code which allowed for a reduction in taxes on income derived from sales of exported goods. The code required the use of a subsidiary entity in a foreign country w...
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https://www.investopedia.com/terms/f/foreign-transaction-fee.asp
Foreign Transaction Fee
Foreign Transaction Fee What Is a Foreign Transaction Fee? A foreign transaction fee is a charge assessed by a financial institution to a consumer who uses an electronic payment card to make a purchase in a foreign currency. Foreign transaction fees usually apply to card purchases made in foreign countries while travel...
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https://www.investopedia.com/terms/f/foreignbranchbank.asp
Foreign Bank Branch
Foreign Bank Branch What Is a Foreign Bank Branch? A foreign bank branch is a type of foreign bank that is obligated to follow the regulations of both the home and host countries. Because the foreign bank branch has loan limits based on the total bank capital, they can provide more loans than subsidiary banks. That is ...
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https://www.investopedia.com/terms/f/foreigncurrencyeffects.asp
Foreign Currency Effects
Foreign Currency Effects What Are Foreign Currency Effects? Foreign currency effects are gains or losses on foreign investments due to changes in the relative value of assets denominated in a foreign currency. A rising domestic currency means foreign investments will have lower returns when converted back to the local ...
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https://www.investopedia.com/terms/f/forensic-audit.asp
Forensic Audit Definition
Forensic Audit Definition What Is a Forensic Audit? A forensic audit examines and evaluates a firm's or individual's financial records to derive evidence used in a court of law or legal proceeding. Forensic auditing is a specialization within accounting, and most large accounting firms have a forensic auditing departme...
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https://www.investopedia.com/terms/f/forfaiting.asp
Forfaiting
Forfaiting What Is Forfaiting? Forfaiting is a means of financing that enables exporters to receive immediate cash by selling their medium and long-term receivables—the amount an importer owes the exporter—at a discount through an intermediary. The exporter eliminates risk by making the sale without recourse. It has no...
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https://www.investopedia.com/terms/f/form-1045.asp
Form 1045: Application for Tentative Refund Definition
Form 1045: Application for Tentative Refund Definition What Is Form 1045: Application for Tentative Refund? Form 1045: Application for Tentative Refund is an Internal Revenue Service (IRS) form used by individuals, estates, and trusts to apply for a quick tax refund. According to the instructions for Form 1045, the b...
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https://www.investopedia.com/terms/f/form-1065.asp
Form 1065: U.S. Return of Partnership Income Definition
Form 1065: U.S. Return of Partnership Income Definition What Is Form 1065: U.S. Return of Partnership Income? Form 1065: U.S. Return of Partnership Income is a tax document issued by the Internal Revenue Service (IRS) used to declare the profits, losses, deductions, and credits of a business partnership. In addition ...
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https://www.investopedia.com/terms/f/form-1095a.asp
Form 1095-A: Health Insurance Marketplace Statement Definition
Form 1095-A: Health Insurance Marketplace Statement Definition What Is Form 1095-A: Health Insurance Marketplace Statement? Form 1095-A is a form that is sent to Americans who obtain health insurance coverage through a Health Insurance Marketplace carrier. The form does not have to be returned to the government but ser...
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https://www.investopedia.com/terms/f/form-1095b.asp
Form 1095-B: Health Coverage Definition
Form 1095-B: Health Coverage Definition What Is Form 1095-B: Health Coverage? Form 1095-B is an Internal Revenue Service (IRS) form that may be sent to taxpayers who receive minimum essential health insurance coverage as defined by the Affordable Care Act (ACA). A 1095-B form shows information such as the effective dat...
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https://www.investopedia.com/terms/f/form-1099-int.asp
Form 1099-INT: Interest Income Definition
Form 1099-INT: Interest Income Definition What Is Form 1099-INT: Interest Income? Form 1099-INT is the IRS tax form used to report interest income. The form is issued by all payers of interest income to investors at year-end. It includes a breakdown of all types of interest income and related expenses. Payers must issu...
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https://www.investopedia.com/terms/f/form-2106-ez.asp
Form 2106-EZ: Unreimbursed Employee Business Expenses
Form 2106-EZ: Unreimbursed Employee Business Expenses What Was Form 2106-EZ: Unreimbursed Employee Business Expenses? Form 2106-EZ: Unreimbursed Employee Business Expenses was a tax form issued by the Internal Revenue Service (IRS) for use by employees who wished to deduct ordinary and necessary expenses related to the...
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https://www.investopedia.com/terms/f/form-2439.asp
Form 2439: Notice to Shareholder of Undistributed Long-Term Capital Gains
Form 2439: Notice to Shareholder of Undistributed Long-Term Capital Gains What Is Form 2439: Notice to Shareholder of Undistributed Long-Term Capital Gains? Form 2439 is an Internal Revenue Service (IRS) form that Regulated Investment Companies(RICs)–mutuals funds and exchange-traded funds–and Real Estate Investment Tr...
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https://www.investopedia.com/terms/f/form-4506.asp
Form 4506: Request for Copy of Tax Return Definition
Form 4506: Request for Copy of Tax Return Definition What Is Form 4506: Request for Copy of Tax Return? Form 4506: Request for Copy of Tax Return is filed by taxpayers to request exact copies of one or more previously filed tax returns and tax information from the Internal Revenue Service (IRS). Copies may be needed to...
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https://www.investopedia.com/terms/f/form-4562.asp
Form 4562: Depreciation and Amortization Definition
Form 4562: Depreciation and Amortization Definition What Is Form 4562: Depreciation and Amortization? Form 4562: Depreciation and Amortization is an Internal Revenue Service (IRS) form used to claim deductions for the depreciation or amortization of an asset or piece of property for tax filing purposes. Key Takeaways ...
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https://www.investopedia.com/terms/f/form-4563.asp
Form 4563 Definition
Form 4563 Definition What Is Form 4563: Exclusion of Income for Bona Fide Residents of American Samoa? Form 4563: Exclusion of Income for Bona Fide Residents of American Samoa is a tax form created and distributed by the Internal Revenue Service (IRS). Form 4563 determines the amount of income earned in American Samoa ...
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https://www.investopedia.com/terms/f/form-4797.asp
Form 4797: Sales of Business Property Definition
Form 4797: Sales of Business Property Definition What Is Form 4797: Sales of Business Property? Form 4797 (Sales of Business Property) is a tax form distributed by the Internal Revenue Service (IRS). It is used to report gains made from the sale or exchange of business property, including (but not limited to) property ...
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https://www.investopedia.com/terms/f/form-5405.asp
Form 5405: First-Time Homebuyer Credit and Repayment of the Credit Definition
Form 5405: First-Time Homebuyer Credit and Repayment of the Credit Definition What Is Form 5405: First-Time Homebuyer Credit and Repayment of the Credit? Form 5405: First-Time Homebuyer Credit and Repayment of the Credit is a tax form distributed by the Internal Revenue Service (IRS) and used by first-time homeowners o...
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https://www.investopedia.com/terms/f/form-6252.asp
Form 6252: Installment Sale Income Definition
Form 6252: Installment Sale Income Definition What Is Form 6252: Installment Sale Income? Form 6252: Installment Sale Income is an Internal Revenue Service (IRS) form used to report income from the sale of real or personal property coming from an installment sale with the installment method. An installment sale occurs ...
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https://www.investopedia.com/terms/f/form-706-na.asp
Form 706-NA
Form 706-NA What Is Form 706-NA: United States Estate (and Generation-Skipping Transfer) Tax Return? The Form 706-NA: United States Estate (and Generation-Skipping Transfer) Tax Return is a tax form distributed by the IRS that is used to calculate tax liabilities for estates of individuals with U.S.-based assets that a...
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https://www.investopedia.com/terms/f/form-8283-v.asp
Form 8283-V Definition
Form 8283-V Definition What Is Form 8283-V: Payment Voucher for Filing Fee Under Section 170(f)(13)? Form 8283-V: Payment Voucher for Filing Fee Under Section 170(f)(13) is a tax form completed by taxpayers claiming a charitable contribution exceeding $10,000 of an easement on the exterior of a historic building. Form ...
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https://www.investopedia.com/terms/f/form-843.asp
Form 843: Claim for Refund and Request for Abatement Definition
Form 843: Claim for Refund and Request for Abatement Definition What Is Form 843: Claim for Refund and Request for Abatement? Form 843 is a multipurpose tax document issued by the Internal Revenue Service (IRS) used by taxpayers to make a claim for a refund of certain assessed taxes or to request abatement of interest ...
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https://www.investopedia.com/terms/f/form-8606.asp
Form 8606: Nondeductible IRAs
Form 8606: Nondeductible IRAs What Is Form 8606? Internal Revenue Service (IRS) Form 8606, "Nondeductible IRAs," is used by filers who make nondeductible contributions to an individual retirement account (IRA). A separate form should be filed for each tax year that nondeductible contributions are made. Normally, contri...
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https://www.investopedia.com/terms/f/form-8857.asp
Form 8857: Request for Innocent Spouse Relief Definition
Form 8857: Request for Innocent Spouse Relief Definition What Is Form 8857: Request for Innocent Spouse Relief? Form 8857: Request for Innocent Spouse Relief is an Internal Revenue Service (IRS) tax form used by taxpayers to request relief from a tax liability involving a spouse or former spouse. Generally, couples fil...
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https://www.investopedia.com/terms/f/form1099-misc.asp
Form 1099-MISC: Miscellaneous Income Definition
Form 1099-MISC: Miscellaneous Income Definition What Is Form 1099-MISC: Miscellaneous Income? Form 1099-MISC: Miscellaneous Income is an Internal Revenue Service (IRS) form taxpayers use to report non-employee compensation. This is generally a business payment—not a personal payment. Independent contractors, freelancer...
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https://www.investopedia.com/terms/f/form1099div.asp
Form 1099-DIV: Dividends and Distributions Definition
Form 1099-DIV: Dividends and Distributions Definition What Is Form 1099-DIV: Dividends and Distributions? Form 1099-DIV: Dividends and Distributions is an Internal Revenue Service (IRS) form sent by banks and other financial institutions to investors who receive dividends and distributions from any type of investment d...
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https://www.investopedia.com/terms/f/form1099r.asp
Form 1099-R Definition
Form 1099-R Definition What Is Form 1099-R: Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans? Form 1099-R: Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans is an Internal Revenue System (IRS) tax form that is used for reporting distributions from annuities, profit-sha...
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https://www.investopedia.com/terms/f/form144.asp
SEC Form 144: Notice of Proposed Sale of Securities Overview
SEC Form 144: Notice of Proposed Sale of Securities Overview What Is SEC Form 144: Notice of Proposed Sale of Securities? Form 144: Notice of Proposed Sale of Securities is a document issued by the Securities and Exchange Commission (SEC). It must be filed with the SEC by an executive officer, director, or the affiliat...
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https://www.investopedia.com/terms/f/form4.asp
SEC Form 4: Statement of Changes in Beneficial Ownership Overview
SEC Form 4: Statement of Changes in Beneficial Ownership Overview What Is SEC Form 4: Statement of Changes in Beneficial Ownership? SEC Form 4: Statement of Changes in Beneficial Ownership is a document that must be filed with the Securities and Exchange Commission (SEC) whenever there is a material change in the holdi...
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https://www.investopedia.com/terms/f/form_1098.asp
Form 1098: Mortgage Interest Statement Definition
Form 1098: Mortgage Interest Statement Definition What Is Form 1098: Mortgage Interest Statement? Form 1098: Mortgage Interest Statement is an Internal Revenue Service (IRS) form that is used by taxpayers to report the amount of interest and related expenses paid on a mortgage during the tax year when the amount totals...
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https://www.investopedia.com/terms/f/formula_investing.asp
Formula Investing
Formula Investing What Is Formula Investing? Formula investing is a method of investing that rigidly follows a prescribed theory or formula to determine investment policy. Formula investing can be related to how an investor handles asset allocation, invests in funds or securities, or decides when and how much money to ...
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https://www.investopedia.com/terms/f/fortune-100.asp
Fortune 100
Fortune 100 What Is the Fortune 100? The Fortune 100 is a list of the top 100 companies in the United States. It is a subset of the Fortune 500, a list of the 500 largest U.S. public and privately held companies published by Fortune magazine. Fortune creates the list by ranking public and private companies that report ...
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https://www.investopedia.com/terms/f/fortune500.asp
Fortune 500
Fortune 500 What Is the Fortune 500? The term Fortune 500 refers to a list of 500 of the largest companies in the United States compiled by Fortune magazine every year. Companies are ranked by their annual revenues for their respective fiscal years. This list includes both public and private companies using publicly av...
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https://www.investopedia.com/terms/f/forward-delivery.asp
Forward Delivery
Forward Delivery What is Forward Delivery? Forward delivery is the final stage in a forward contract when one party supplies the underlying asset and the other pays for and takes possession of the asset. Delivery, price and all other terms must be written into the original forward contact at its inception. Key Takeaway...
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https://www.investopedia.com/terms/f/forward-dividend-yield.asp
Forward Dividend Yield
Forward Dividend Yield What is a Forward Dividend Yield? A forward dividend yield is an estimation of a year's dividend expressed as a percentage of the current stock price. The year's projected dividend is measured by taking a stock's most recent actual dividend payment and annualizing it. The forward dividend yield i...
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https://www.investopedia.com/terms/f/forward-forward.asp
Forward Forward
Forward Forward What Is a Forward Forward? Forward forward agreements, also known as forward rate agreements, are a type of financial contract in which two parties agree to enter into a loan transaction at a future date. The party borrowing the funds agrees to repay the principal amount along with a premium, upon matur...
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https://www.investopedia.com/terms/f/forward-guidance.asp
Forward Guidance
Forward Guidance What Is Forward Guidance? Forward guidance refers to the communication from a central bank about the state of the economy and likely future course of monetary policy. It is the verbal assurance from a country’s central bank to the public about its intended monetary policy. Key Takeaways Forward guidan...
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https://www.investopedia.com/terms/f/forward-looking.asp
Forward Looking
Forward Looking What Is Forward Looking? The term "forward looking" is a business term used to identify predictions about future business conditions, typically with publicly-traded corporations. The term is useful to stockholders, who consistently query company management about what they believe will happen in the futu...
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https://www.investopedia.com/terms/f/forward-spread.asp
Forward Spread
Forward Spread What is the Forward Spread? A forward spread is the price difference between the spot price of a security and the forward price of the same security taken at a specified interval. The formula is the forward price minus the spot price. If the spot price is higher than the forward price, then the spread is...
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https://www.investopedia.com/terms/f/forwarddiscount.asp
Forward Discount
Forward Discount What is a Forward Discount? A forward discount is a term that denotes a condition in which the forward or expected future price for a currency is less than the spot price. It is an indication by the market that the current domestic exchange rate is going to decline against another currency. This forwar...
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https://www.investopedia.com/terms/f/forwardmarket.asp
Forward Market
Forward Market What Is a Forward Market? A forward market is an over-the-counter marketplace that sets the price of a financial instrument or asset for future delivery. Forward markets are used for trading a range of instruments, but the term is primarily used with reference to the foreign exchange market. It can also ...
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https://www.investopedia.com/terms/f/forwardprice.asp
Forward Price Definition
Forward Price Definition What is a Forward Price Forward price is the predetermined delivery price for an underlying commodity, currency, or financial asset as decided by the buyer and the seller of the forward contract, to be paid at a predetermined date in the future. At the inception of a forward contract, the forwa...
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https://www.investopedia.com/terms/f/foster-school-of-business-university-of-washington.asp
Foster School Of Business at the University Of Washington
Foster School Of Business at the University Of Washington What Is the Foster School Of Business at the University Of Washington? The Foster School Of Business is the business school at the University of Washington, Seattle. Founded in 1917, the school boasts more than 50,000 alumni, and is accredited by the Association...
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https://www.investopedia.com/terms/f/four-percent-rule.asp
Four Percent Rule
Four Percent Rule What Is the Four Percent Rule? The Four Percent Rule is a rule of thumb used to determine how much a retiree should withdraw from a retirement account each year. This rule seeks to provide a steady income stream to the retiree while also maintaining an account balance that keeps income flowing through...
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https://www.investopedia.com/terms/f/fourieranalysis.asp
Fourier Analysis
Fourier Analysis What Is Fourier Analysis? Fourier analysis is a type of mathematical analysis that attempts to identify patterns or cycles in a time series data set which has already been normalized. In particular, it seeks to simplify complex or noisy data by decomposing it into a series of trigonometric or exponenti...
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https://www.investopedia.com/terms/f/fpl.asp
Federal Poverty Level (FPL)
Federal Poverty Level (FPL) What Is the Federal Poverty Level (FPL)? The federal poverty level (FPL), or the "poverty line", is an economic measure used to decide whether the income level of an individual or family qualifies them for certain federal benefits and programs. The Department of Health and Human Services (HH...
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https://www.investopedia.com/terms/f/fpo.asp
Follow-on Public Offer (FPO)
Follow-on Public Offer (FPO) What Is a Follow-on Public Offer (FPO)? A follow-on public offering (FPO) is the issuance of shares to investors by a company listed on a stock exchange. A follow-on offering is an issuance of additional shares made by a company after an initial public offering (IPO). Follow-on offerings ar...
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https://www.investopedia.com/terms/f/fractional-gift.asp
Fractional Gift
Fractional Gift What is a Fractional Gift A fractional gift entails a gradual charitable donation of a work of art in order to receive the maximum a tax break. In the United States, where fractional giving was used by many wealthy individuals in the 2000s, the practice was essentially ended when the passage of the Pe...
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https://www.investopedia.com/terms/f/fractionalownership.asp
Fractional Ownership
Fractional Ownership What Is Fractional Ownership? Fractional ownership is a percentage ownership in an asset. Fractional ownership shares in the asset are sold to individual shareholders who share the benefits of the asset such as usage rights, income sharing, priority access, and reduced rates. The usage benefits tha...
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https://www.investopedia.com/terms/f/fragmentation.asp
Fragmentation
Fragmentation What Is Fragmentation? In economics, fragmentation is the use of different suppliers and component manufacturers in the production of a good. Fragmentation, also known as trade in parts, components, and accessories (PCA), results in different companies producing component parts rather than the finished go...
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https://www.investopedia.com/terms/f/franc-f.asp
French Franc (F)
French Franc (F) What Is the French Franc (F)? The French franc (F) was the national currency of France prior to France’s adoption of the euro (EUR) in January 2002. Prior to its replacement by the EUR, the franc was administered by the Bank of France and was comprised of 100 subunits, or ‘centimes.’ The franc was avai...
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https://www.investopedia.com/terms/f/franchise-disclosure-document.asp
Franchise Disclosure Document (FDD)
Franchise Disclosure Document (FDD) What Is a Franchise Disclosure Document (FDD)? The franchise disclosure document (FDD) is a legal disclosure document that must be given to individuals interested in buying a U.S. franchise as part of the pre-sale due diligence process. The document contains information essential to ...
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https://www.investopedia.com/terms/f/franchise.asp
Franchise
Franchise What Is a Franchise? A franchise is a type of license that grants a franchisee access to a franchisor's proprietary business knowledge, processes and trademarks, thus allowing the franchisee to sell a product or service under the franchisor's business name. In exchange for acquiring a franchise, the franchise...
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https://www.investopedia.com/terms/f/franchisee.asp
Franchisee
Franchisee What Is a Franchisee? A franchisee is a small business owner who operates a franchise. The franchisee has purchased the right to use an existing business's trademarks, associated brands, and other proprietary knowledge to market and sell the same brand, and uphold the same standards as the first business. Fr...
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https://www.investopedia.com/terms/f/franchiser.asp
Franchisor
Franchisor What Is a Franchisor? A franchisor sells the right to open stores and sell products or services using its brand, expertise, and intellectual property. It is the original or existing business that sells the right to use its name and idea. The small business owner who purchases these rights is called a franchi...
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https://www.investopedia.com/terms/f/franco-modigliani.asp
Franco Modigliani
Franco Modigliani Who was Franco Modigliani? Franco Modigliani was a Neo-Keynesian economist who received the Nobel Prize in 1985. Modigliani was born in 1918 in Rome, Italy and later came to the United States at the outbreak of World War II. He is best known for his contributions to consumption theory, financial econo...
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https://www.investopedia.com/terms/f/frankeddividend.asp
Franked Dividend
Franked Dividend What Is a Franked Dividend? A franked dividend is an arrangement in Australia that eliminates the double taxation of dividends. The shareholder can reduce the tax paid on the dividend by an amount equal to the tax imputation credits. An individual’s marginal tax rate and the tax rate for the company ...
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https://www.investopedia.com/terms/f/frankingcredit.asp
Franking Credit
Franking Credit What Is a Franking Credit? A franking credit, also known as an imputation credit, is a type of tax credit paid by corporations to their shareholders along with their dividend payments. Australia and several other countries allow franking credits as a way to reduce or eliminate double taxation. Since cor...
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https://www.investopedia.com/terms/f/fraud.asp
Fraud
Fraud What Is Fraud? Fraud is an intentionally deceptive action designed to provide the perpetrator with an unlawful gain or to deny a right to a victim. Types of fraud include tax fraud, credit card fraud, wire fraud, securities fraud, and bankruptcy fraud. Fraudulent activity can be carried out by one individual, mul...
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https://www.investopedia.com/terms/f/fraudulentconveyance.asp
Fraudulent Conveyance
Fraudulent Conveyance What Is Fraudulent Conveyance? Fraudulent conveyance is the illegal or unfair transfer of property to another party via a bankruptcy trustee. One type, called "actual fraud," is meant to defer, hinder, or defraud creditors, or to put such property out of the reach of a creditor in anticipation of ...
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https://www.investopedia.com/terms/f/freddiemac.asp
Freddie Mac—Federal Home Loan Mortgage Corp. (FHLMC)
Freddie Mac—Federal Home Loan Mortgage Corp. (FHLMC) What Is Freddie Mac (Federal Home Loan Mortgage Corp. or FHLMC)? The Federal Home Loan Mortgage Corp. (FHLMC) is a stockholder-owned, government-sponsored enterprise (GSE) chartered by Congress in 1970 to keep money flowing to mortgage lenders in support of homeowner...
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https://www.investopedia.com/terms/f/free-trade.asp
Free Trade Agreement (FTA)
Free Trade Agreement (FTA) What Is a Free Trade Agreement (FTA)? A free trade agreement is a pact between two or more nations to reduce barriers to imports and exports among them. Under a free trade policy, goods and services can be bought and sold across international borders with little or no government tariffs, quot...
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https://www.investopedia.com/terms/f/free_enterprise.asp
Free Enterprise
Free Enterprise What Is Free Enterprise? Free enterprise, or the free market, refers to an economy where the market determines prices, products, and services rather than the government. Businesses and services are free of government control. Alternatively, free enterprise could refer to an ideological or legal system w...