Qualified Exchange Accommodation Arrangements

What is 'Qualified Exchange Accommodation Arrangements' A strategy used in some 1031 exchanges where a third party, known as an "accommodation party,"...
Quasi-Reorganization

Quasi-Reorganization

What is quasi-reorganization and what are the benefits for businesses A quasi-reorganization is a type of financial restructuring in which a company makes minor changes...

Quantitative Easing

DefinitionQuantitative easing, also known as large-scale asset purchases, is an expansionary monetary policy whereby a central bank buys predetermined amounts of government bonds or...
Qualifying Relative

Qualifying Relative

What is 'Qualifying Relative' A federal income tax designation that allows a taxpayer to claim as a dependent someone for whom he or she provided...

Quid Pro Quo

What is 'Quid Pro Quo' A Latin phrase meaning "something for something". This term is typically used in financial circles to describe...

Pareto Analysis

DefinitionPareto analysis is a formal technique useful where many possible courses of action are competing for attention. In essence, the problem-solver estimates the benefit...

Value Line Index

What is 'Value Line Index' A stock index that includes about 1,675 businesses from the New York Stock Exchange, the American Stock Exchange, the Nasdaq,...

Value Chain

What is a 'Value Chain' A value chain is a high-level model developed by Michael Porter used to describe the process by...

Variable Rate Mortgage

DefinitionA variable-rate mortgage, adjustable-rate mortgage, or tracker mortgage is a mortgage loan with the interest rate on the note periodically adjusted based on an...

Vasicek Interest Rate Model

What is 'Vasicek Interest Rate Model' A method of modeling interest rate movement that describes the movement of an interest rate as...