Tag: gain
Korean Composite Stock Price Indexes (KOSPI)
What is 'Korean Composite Stock Price Indexes - KOSPI' A series of indexes that track the overall Korean Stock Exchange and its...
Abnormal Spoilage
What is 'Abnormal Spoilage' The waste or wrecking of inventory beyond what is expected in normal business processes. Abnormal spoilage can be...
Return on Investment
DefinitionReturn on investment is the ratio between the net profit and cost of investment resulting from an investment of some resource. A high ROI...
Realized Loss
What is 'Realized Loss' A loss is recognized when assets are sold for a price lower than the original purchase price. Realized...
Badwill
What is 'Badwill' The negative effect felt by a company when shareholders and the investment community find out that is has done...
Cost basis
DefinitionBasis, as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation. When property is sold,...
Capital Gains Tax
DefinitionA capital gains tax is a tax on capital gains, the profit realized on the sale of a non-inventory asset that was greater than...
Capital Gain
DefinitionA capital gain refers to profit that results from a sale of a capital asset, such as stock, bond or real estate, where the...
Paper Profit (Paper Loss)
What is 'Paper Profit (Paper Loss)' Unrealized capital gain (or capital loss) in an investment. It is calculated by comparing the market...
Qualifying Investment
What is 'Qualifying Investment' An investment purchased with pretax income. Money invested in a qualifying investment trust, annuity or plan is exempt...