instruction stringlengths 5 1.05k | output stringlengths 6 22.3k | input stringclasses 1
value |
|---|---|---|
what is depreciated cost | depreciated cost is the value of a fixed asset minus all of the accumulated depreciation that has been recorded against it in a broader economic sense the depreciated cost is the aggregate amount of capital that is used up in a given period such as a fiscal year the depreciated cost can be examined for trends in a comp... | |
how depreciated cost works | the depreciated cost method of asset valuation is an accounting method used by businesses and individuals to determine the useful value of an asset it s important to note that the depreciated cost is not the same as the market value the market value is the price of an asset based on supply and demand in the market the ... | |
what is depreciation | depreciation is an accounting practice used to spread the cost of a tangible or physical asset over its useful life depreciation represents how much of the asset s value has been used up in any given time period companies depreciate assets for both tax and accounting purposes and have several different methods to choos... | |
why are assets depreciated over time | new assets are typically more valuable than older ones for a number of reasons depreciation measures the value an asset loses over time directly from ongoing use through wear and tear and indirectly from the introduction of new product models and factors like inflation writing off only a portion of the cost each year r... | |
how do businesses determine salvage value | salvage value can be based on past history of similar assets a professional appraisal or a percentage estimate of the value of the asset at the end of its useful life | |
what is depreciation recapture | depreciation recapture is a provision of the tax law that requires businesses or individuals that make a profit in selling an asset that they have previously depreciated to report it as income in effect the amount of money they claimed in depreciation is subtracted from the cost basis they use to determine their gain i... | |
how does depreciation differ from amortization | depreciation refers only to physical assets or property amortization essentially depreciates intangible assets such as intellectual property like trademarks or patents over time the bottom linedepreciation allows businesses to spread the cost of physical assets over a period of time which can have advantages from both ... | |
what is depreciation depletion and amortization dd a | depreciation depletion and amortization dd a is an accounting technique that enables companies to gradually expense various different resources of economic value over time in order to match costs to revenues depreciation spreads out the cost of a tangible asset over its useful life depletion allocates the cost of extra... | |
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 difference between these figures is thus recaptured by rep... | |
how do you calculate depreciation recapture | depreciation recapture is calculated by subtracting the adjusted cost basis from the sale price of the asset the adjusted cost basis is the original price paid to acquire the asset minus any allowed or allowable depreciation expense incurred if for example the adjusted cost basis is 2 000 and the asset is sold for 3 00... | |
how is depreciation recapture treated | depreciation recapture is treated as ordinary income and taxed as such with real estate it s a little more complicated the gain beyond the original cost basis is taxed as a capital gain whereas the part that is related to depreciation is taxed at the unrecaptured gains section 1250 tax rate which is capped at 25 | |
how can i avoid depreciation recapture | depreciation recapture can be quite costly when selling something like real estate other than selling the property for less which isn t a favorable option ways around it could include using the irs section 121 exclusion or passing the property to your heirs if you find yourself in this position speak to an expert befor... | |
what is a depression | a depression is a severe and prolonged downturn in economic activity a depression may be defined as an extreme recession that lasts three or more years or that leads to a decline in real gross domestic product gdp of at least 10 in a given year 1 depressions are far less common than milder recessions both tend to be ac... | |
why a repeat of the great depression is unlikely | government policymakers appear to have learned their lesson from the great depression new laws and regulations were introduced to protect consumers and investors central banks developed tools designed to keep the economy steady nowadays central banks are quick to react to inflation before it gets out of control they ar... | |
what causes a depression | an economic depression is a rolling disaster that begins with a decline in consumer confidence there is of course a triggering event or events behind this loss of confidence the subprime mortgage crisis of 2006 is seen as the first major event leading to the great recession of 2007 2009 1213 as home prices fell many am... | |
when consumers spend less businesses produce less and rethink investments in new enterprises they need fewer workers to produce fewer goods so they begin laying off people with more people unemployed wages for the few remaining jobs fall with fewer people spending money the prices of many goods fall | the wheel keeps turning as the economy sinks farther into negative territory | |
what signals an upcoming depression | if it all starts with the consumer the number to keep an eye on is the consumer confidence index published by the confidence board one of the numbers considered to be a key economic indicator of the health of the u s economy the latest updates to the index are published on the last tuesday of every month 14the survey u... | |
how to prevent a depression | in modern times a deep recession or an outright depression is most often fended off by the use of two weapons wielded by separate branches of government expansionary fiscal policy and expansionary monetary policy there is another course fiscal austerity that has been controversial to say the least fiscal policy is the ... | |
how to protect your money in a depression | if history is any guide you shouldn t spend your time worrying about a depression but you should prepare for the next recession it s really about maintaining your awareness that the economy moves in a boom and bust cycle and if it s boom time get ready for the bust as an investor that means keeping your portfolio diver... | |
what is a depression vs a recession | you might view a depression as a recession that is extreme in its effects and its duration a recession is a relatively brief downturn in economic activity it is seen as an intrinsic stage of the economic cycle these are the generally accepted definitions of the two can a great depression happen again the united states ... | |
how long can a recession last | a recession is defined as at least two consecutive quarters of negative economic growth a chart from the federal reserve of recessions since 1970 suggests how long a recession can last probably the worst was the double dip recession that began in the second quarter of 1979 and ended in the third quarter of 1980 only to... | |
what is depth of market dom | depth of market dom is a measure of the supply and demand for liquid tradeable assets it is based on the number of open buy and sell orders for a given asset such as a stock or futures contract the greater the quantity of those orders the deeper or more liquid the market is considered to be depth of market data is also... | |
what is deregulation | the term deregulation refers to the reduction or elimination of government power in a particular industry deregulation is usually enacted by government bodies to create more competition within an industry the struggle between proponents of regulation and those of government nonintervention has shifted market conditions... | |
what are the most regulated industries in the united states | the most regulated industries in the united states are | |
what is a derivative | the term derivative refers to a type of financial contract whose value is dependent on an underlying asset group of assets or benchmark a derivative is set between two or more parties that can trade on an exchange or over the counter otc these contracts can be used to trade any number of assets and carry their own risk... | |
what is derived demand | derived demand in economics is the demand for a good or service that results from the demand for a different or related good or service it is a demand for some physical or intangible thing where a market exists for both related goods and services in question derived demand can have a significant impact on the derived p... | |
how is derived demand determined | derived demand occurs when the demand for a good or service produces a corresponding demand for a related good or service for example when demand for a good or service increases demand for the related good or service increases and vice versa | |
why is derived demand significant | demand for a good or service affects demand for a related good or service and the raw materials labor technology and processed materials used to produce the related product or service in addition with an increased demand for raw materials international trade may be created or boosted and indirectly as production increa... | |
what is derived vs direct demand | direct demand is the demand for a final product or service and is not affected by the demand for other products or services on the other hand derived demand is the demand for a product or service based on the demand for another product or service | |
what are the main components of derived demand | derived demand consists of three main components labor raw materials and processed materials labor is the work employed to produce final goods and services raw materials are the resources used to manufacture a product or service and processed materials are the products created from raw materials and labor when derived ... | |
what is a descending triangle | a descending triangle is a chart pattern used in technical analysis created by drawing one trend line connecting a series of lower highs and a second horizontal trend line connecting a series of lows a regular descending triangle pattern is commonly considered a bearish chart pattern or a continuation pattern with an e... | |
what does a descending triangle tell you | a popular chart pattern used by traders descending triangles clearly show that demand for an asset derivative or commodity is weakening when the price breaks below the lower support it indicates that downward momentum is likely to continue technical traders have the opportunity to make substantial profits over a brief ... | |
how to identify a descending triangle | the descending triangle is one of three triangle patterns used in technical analysis image by julie bang investopedia 2019a descending triangle pattern has the following features | |
how to trade a descending triangle | traders often initiate a short position following a high volume breakdown from lower trend line support in a descending triangle chart pattern in general the price target for the chart pattern is equal to the entry price minus the vertical height between the two trend lines at the time of the breakdown the upper trend ... | |
what is descending triangle breakout | descending triangles are a bearish pattern that anticipates a downward trend breakout a breakout occurs when the price of an asset moves above a resistance area or below a support area | |
what is the difference between breakdown and breakout in technical analysis | a breakout refers to price movement above a resistance area or below a support area breakouts indicate the potential for the price to start trending in the breakout direction a breakdown is a downward move in a security s price usually through an identified level of support that predicts further declines | |
what is the difference between descending triangle and falling wedge | the falling wedge appears in a downtrend and indicates a bullish reversal a descending triangle appears after a bearish trend with a probable breakdown continuation the falling wedge appears in a downtrend but indicates a bullish reversal the bottom linethe descending triangle is a chart pattern used in technical analy... | |
what are descriptive statistics | descriptive statistics are brief informational coefficients that summarize a given data set which can be either a representation of the entire population or a sample of a population descriptive statistics are broken down into measures of central tendency and measures of variability spread measures of central tendency i... | |
what is descriptive statistics | descriptive statistics is a means of describing features of a data set by generating summaries about data samples for example a population census may include descriptive statistics regarding the ratio of men and women in a specific city | |
what are examples of descriptive statistics | in recapping a major league baseball season for example descriptive statistics might include team batting averages the number of runs allowed per team and the average wins per division | |
what is the main purpose of descriptive statistics | the main purpose of descriptive statistics is to provide information about a data set in the example above there are dozens of baseball teams hundreds of players and thousands of games descriptive statistics summarizes large amounts of data into useful bits of information | |
what are the types of descriptive statistics | the three main types of descriptive statistics are frequency distribution central tendency and variability of a data set the frequency distribution records how often data occurs central tendency records the data s center point of distribution and variability of a data set records its degree of dispersion can descriptiv... | |
what is devaluation | devaluation is the deliberate downward adjustment of the value of a country s money relative to another currency or standard it is a monetary policy tool used by countries with a fixed exchange rate or semi fixed exchange rate investopedia lara antaldevaluation strategyby devaluing its currency a country makes its mone... | |
how does devaluation affect international trade | devaluation causes a shift in international trade changing the balance of trade in favor of the devaluing country revising how much one currency is worth relative to another means the relative cost of goods from each country also changes | |
what is the difference between devaluation and depreciation | devaluation occurs when a government changes the fixed exchange rate of its currency most currencies traded on foreign exchange markets are not pegged to another currency and the market determines their value with floating exchange rates if the demand for one currency changes relative to another due to market forces an... | |
what is a developed economy | a developed economy is typically characteristic of a developed country with a relatively high level of economic growth and security standard criteria for evaluating a country s level of development are income per capita or per capita gross domestic product the level of industrialization the general standard of living a... | |
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 market conditions with a focus on improving conditions in the... | |
what is development economics used for | development economics is the study of how emerging nations become more financially stable it can be used as a tool for students and economists working to develop policies that can be used in creating domestic and international policy | |
what is the goal of development economics | ultimately the study of development economics is meant to help better the financial economic and social circumstances in developing countries through the enactment of certain structures and policies | |
what are the 4 main topics in development economics | the topics or types of development economics include mercantilism economic nationalism linear stages of growth model and structural change theory the bottom linedevelopment economics examines things like the structure of domestic and international economies in order to improve conditions in developing countries there a... | |
what is the diamonds etf | diamonds is an informal term for an index based exchange traded fund etf known as the spdr dow jones industrial average etf the diamonds etf trades on the nyse arca exchange under the ticker symbol dia the etf s objective is to provide returns that mirror the price and yield performance of the dow jones industrial aver... | |
what are the benefits of investing in diamonds etf | investing in the dia etf offers several benefits including diversification across a range of industries liquidity and the ability to access the broader u s stock market dia provides investors with a well rounded exposure to some of the most established and influential u s companies the composition of dia includes a bun... | |
what are the risks associated with investing in the diamonds etf | the risks of the diamonds etf are essentially the same as those of the broader stock market investments can lose their capital and stocks may be susceptible to swings in economics conditions it also faces all of the associated risks the 30 constituent companies of the etf race such as geopolitical risk or market risk c... | |
what is a digital currency | the term digital currency refers to a form of currency that is available only in digital or electronic form it is also called digital money electronic money electronic currency or cybercash this means that there is no physical form as such it cannot be handled stored or manipulated consumers and businesses can use digi... | |
how do you buy china s digital yuan | the digital yuan or e cny is only available to chinese citizens living in 23 major cities users can buy digital yuan by downloading an app and connecting it to their bank accounts | |
how do you make a digital currency | most digital currencies are created by issuing them on ethereum or another blockchain capable of running smart contracts the issuer must first decide how many tokens to issue and any special rules that limit transactions or ownership once these choices are coded into the smart contract the issuer pays a small amount of... | |
what is a digital currency | the term digital currency refers to a form of currency that is available only in digital or electronic form it is also called digital money electronic money electronic currency or cybercash this means that there is no physical form as such it cannot be handled stored or manipulated consumers and businesses can use digi... | |
how do you buy china s digital yuan | the digital yuan or e cny is only available to chinese citizens living in 23 major cities users can buy digital yuan by downloading an app and connecting it to their bank accounts | |
how do you make a digital currency | most digital currencies are created by issuing them on ethereum or another blockchain capable of running smart contracts the issuer must first decide how many tokens to issue and any special rules that limit transactions or ownership once these choices are coded into the smart contract the issuer pays a small amount of... | |
what is digital money | digital money is any means of payment that exists in a purely electronic form digital money is not physically tangible like a dollar bill or a coin it is accounted for and transferred using online systems digital money generally represents fiat currencies such as dollars or euros it is exchanged using computers smartph... | |
what problems does digital money solve | several systems already perform transactions with digital versions of money for example credit card systems let you purchase goods and services on credit wire transfer systems enable the movement of cash across borders such transactions are expensive and time consuming because they involve disparate processing systems ... | |
what is digital money | digital money or digital currency refers to any means of payment that exists purely in electronic form digital money does not have a physical and tangible form such as a dollar bill or a coin and is accounted for and transferred using online systems | |
what are the different types of digital money | its technological underpinnings mean digital money can be adapted for various purposes apart from being a digital representation of fiat currency there are other forms of digital money such as central bank digital currencies and stablecoins | |
what is the difference between digital money and cryptocurrency | cryptocurrency is a form of digital money that is built on blockchain networks that rely on cryptography there are other forms of digital money aside from cryptocurrency | |
is the digital dollar going to happen | central bank digital currencies cbdcs are digital currencies backed by a government and regulated by its agencies there has been discussion about a digital dollar for several years but it seems unlikely to happen in the u s soon the bottom linedigital money is a major innovation in financial technology it overcomes the... | |
what is a digital wallet | a digital wallet or electronic wallet is a software based system or an application that runs on any connected device it stores your payment information and passwords of numerous payment methods and websites digital wallets run primarily on mobile devices but may be accessible from a computer mobile wallets which are a ... | |
how a digital wallet works | digital wallets are applications designed to take advantage of the abilities of mobile devices to improve access to financial products and services digital wallets essentially eliminate the need to carry a physical wallet by storing all of a consumer s payment information securely and compactly digital wallets use a mo... | |
when you hold your phone over a point of sale to make a purchase you re using your digital wallet to conduct the transaction | because cryptocurrency has become a part of the financial system companies like coinbase offer cards that let you pay with cryptocurrency coinbase s card is issued by visa digital wallets like apple pay allow you to add a crypto debit card the card converts cryptocurrency to dollars at the current market value which yo... | |
what is a digital wallet example | apple pay is an example of one of the more well known digital wallets it allows you to access your financial products through your devices and to make purchases | |
is paypal a digital wallet | paypal is a peer to peer payment and money exchange platform but it has a digital wallet included in its app | |
do i need a digital wallet | you don t necessarily need a digital wallet however they offer a convenient way to pay for your purchases because you don t have to carry credit and debit cards around that information is instead stored in the cloud this also increases card security you can t lose your cards if you don t carry them the bottom linea dig... | |
what is diluted eps | diluted eps is a measurement used to gauge the quality of a company s earnings per share eps if all convertible securities were exercised the diluted eps is commonly lower than the simple or basic eps convertible securities are outstanding convertible preferred shares convertible debentures stock options and warrants i... | |
what is dilution | dilution occurs when a company issues new shares that result in a decrease in existing stockholders ownership percentage of that company stock dilution can also occur when holders of stock options such as company employees or holders of other optionable securities exercise their options when the number of shares outsta... | |
what is a dim sum bond | dim sum bond is a slang term for bonds denominated in chinese renminbi and issued in hong kong dim sum bonds are attractive to foreign investors who desire exposure to renminbi denominated assets but are restricted by china s capital controls from investing in domestic chinese debt the term is derived from dim sum a p... | |
what is a direct cost | a direct cost is a price that can be directly tied to the production of specific goods or services a direct cost can be traced to the cost object which can be a service product or department direct and indirect costs are the two major types of expenses or costs that companies can incur direct costs are often variable c... | |
what is direct deposit | the term direct deposit refers to the deposit of funds electronically into a bank account rather than through a physical paper check direct deposit requires the use of an electronic network that allows deposits to take place between banks this network is called the automated clearing house ach because the funds are tra... | |
how direct deposit works | direct deposit is a safe and convenient way to receive payment funds are deposited into a recipient s account directly through an electronic network in order for the funds to be transferred from the payer the recipient must provide the name of their bank their account number and the bank s routing number to the person ... | |
how long does direct deposit take | it normally takes 1 3 days for direct deposits to clear the actual transfer of funds is almost instantaneous but it can take a few days for your bank to verify the funds and make them available to you weekends and public holidays can slow this process down as can a range of other factors in some cases employers will fa... | |
how do i set up direct deposit | if your employer offers direct deposit you should ask them how to set it up there are generally a number of steps involved | |
how long does direct deposit take | it normally takes one to three days for a direct deposit to process sometimes the payment will show up right away with a pending designation until it s finalized can i recieve a direct deposit without a bank account yes the easiest way to get a direct deposit without a bank account is through a prepaid card you can buy... | |
what is direct investment | direct investment is more commonly referred to as foreign direct investment fdi fdi refers to an investment in a foreign business enterprise designed to acquire a controlling interest in the enterprise the direct investment provides capital funding in exchange for an equity interest without the purchase of regular shar... | |
what is direct market access dma | direct market access dma refers to access to the electronic facilities and order books of financial market exchanges that facilitate daily securities transactions direct market access requires a sophisticated technology infrastructure and is often owned by sell side firms rather than relying on market making firms and ... | |
what is a direct market access order | a direct market access order is a trade placed by a trader directly with an exchange on its order books without having to go through a brokerage as an intermediary this allows transparency efficiency and better pricing for the trader | |
what is the direct market access rule | the market access rule is rule 15c3 5 which requires institutions with market access or that provide market access to clients to appropriately control the risks associated with market access so as not to jeopardize their own financial condition that of other market participants the integrity of trading on the securitie... | |
what is the difference between dma and otc | direct market access dma differs from over the counter otc in that dma places trades directly with an exchange while otc happens outside of exchanges and directly between parties dma offers more transparency liquidity regulation and better pricing the bottom linebanks and other financial institutions provide clients wi... | |
what is direct marketing | direct marketing consists of any marketing that relies on direct communication or distribution to individual consumers rather than through a third party such as mass media mail email social media and texting campaigns are among the delivery systems used it is called direct marketing because it generally eliminates the ... | |
how direct marketing works | unlike traditional public relations campaigns pushed out through a third party such as media publications or mass media direct marketing campaigns operate independently to directly communicate with target audiences in direct marketing companies deliver their messaging and sales pitches by social media email mail or pho... | |
what is the direct method | the direct method is one of two accounting treatments used to generate a cash flow statement the statement of cash flows direct method uses actual cash inflows and outflows from the company s operations instead of modifying the operating section from accrual accounting to a cash basis accrual accounting recognizes reve... | |
what is the difference between the direct method and the accrual method | the direct method of accounting for cash flows uses real cash inflows and outflows from a business s operations this process records cash as it comes in or is paid out conversely the accrual accounting method records revenues and expenses as they occur rather than when money comes in or out | |
is the direct method allowed under gaap | yes the direct method of accounting for cash flow is allowed under the generally accepted accounting principles gaap and under the international financial reporting standards ifrs the indirect method is also allowed however the guidelines tend to promote the direct method | |
what are the 3 methods of accounting | the three methods of accounting are 1 the cash basis accounting method 2 the accrual accounting method and 3 the modified cash basis accounting method the cash basis accounting method records transactions as money comes in and out the accrual accounting method records transactions as they are incurred whether or not mo... | |
what is a direct participation program dpp | a direct participation program dpp is a pooled entity that offers investors access to a business venture s cash flow and tax benefits also known as a direct participation plan dpps are non traded pooled investments in real estate or energy related ventures over an extended time frame understanding a direct participatio... | |
what is a direct public offering dpo | a direct public offering dpo also known as a direct listing is a type of offering in which a company offers its securities directly to the public to raise capital an issuing company using a dpo eliminates the intermediaries investment banks broker dealers and underwriters that are typical in initial public offerings ip... | |
when a firm issues securities through a direct public offering dpo it raises money independently without the restrictions associated with bank and venture capital financing the terms of the offering are solely up to the issuer who guides and tailors the process according to the company s best interests the issuer sets ... | on dec 22 2020 the u s securities and exchange commission announced that it will allow companies to raise capital through direct listings paving the way for circumvention of the traditional initial public offering ipo process in a direct listing a company floats its shares on an exchange without hiring investment banks... | |
how a dpo is formally announced | after receiving regulatory approval the issuing company running a dpo uses a tombstone ad to formally announce its new offering to the public the issuer opens up the securities for sale to accredited and non accredited investors or investors that the issuer already knows subject to any limitations by the regulators the... | |
how a dpo is traded | although an issuing company can raise funds from the company through a dpo a trading exchange platform for its securities will still not be available unlike an ipo that usually trades on the nyse or nasdaq after its offering a dpo will not have such a trading platform but can opt to trade in the over the counter market... | |
what is a direct quote | a direct quote is a foreign exchange rate quoted in fixed units of foreign currency in variable amounts of the domestic currency in other words a direct currency quote asks what amount of domestic currency is needed to buy one unit of the foreign currency most commonly the u s dollar usd in forex markets in a direct qu... | |
where | in a direct quote a higher exchange rate implies that the domestic currency is depreciating or becoming weaker since the price of the foreign currency is effectively rising and vice versa thus if the usd jpy direct quotation changes from 100 to 105 it indicates the yen is weakening against the dollar because it would t... | |
what is a direct stock purchase plan dspp | a direct stock purchase plan dspp is a program that enables individual investors to purchase a company s stock directly from that company without the intervention of a broker some companies that offer dspps make the plans directly available to retail investors while others use transfer agents or other third party admin... | |
how a direct stock purchase plan dspp works | a dspp allows individual investors to establish an account in which to make deposits for the purpose of purchasing shares directly from a given company the investor makes a monthly deposit usually by ach and the company applies that amount toward purchasing shares each month the plan purchases new shares of company sto... |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.