Harvest Strategy
What is a ‘Harvest Strategy' A harvest strategy is a business plan for reducing or completely eliminating investment in a particular product, brand, or business...
Hedge Clause
What is 'Hedge Clause' A provision included in published financial reports that indemnifies the author, or authors, against any responsibility for any...
Harvard MBA Indicator
What is 'Harvard MBA Indicator' A long-term stock market indicator that evaluates the percentage of Harvard Business School graduates that accept "market...
Heckscher-Ohlin Theorem
DefinitionThe Heckscher–Ohlin theorem is one of the four critical theorems of the Heckscher–Ohlin model, developed by Swedish economist Eli Heckscher and Bertil Ohlin. It...
Health Reimbursement Account (HRA)
What is a 'Health Reimbursement Account - HRA' A health reimbursement account (HRA) consists of employer-funded plans that reimburse employees for incurred...
Health Savings Account (HSA)
What is a 'Health Savings Account - HSA' A Health Savings Account (HSA) is an account created for individuals who are covered...
Half-Year Convention For Depreciation
What is the 'Half-Year Convention For Depreciation' When it comes to depreciation, the half-year convention refers to the depreciation schedule that considers all property purchased...
Heath-Jarrow-Morton Model (HJM Model)
What is 'Heath-Jarrow-Morton Model - HJM Model' A model that applies forward rates to an existing term structure of interest rates to determine...