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Realized Gain
What is a 'Realized Gain'
A realized gain is the consequence of selling an asset at a price that is greater than the price at...
How to Account For Goodwill
When determining how much goodwill a company possesses, there are several factors that must be considered. These factors include the measurement of goodwill, the...
Par Value
DefinitionPar value, in finance and accounting, means stated value or face value. From this come the expressions at par, over par and under par....
Correlation
Financial Correlation basically measures the relationship between the changes occurring in two or more variables at the same time. Correlation plays a major role...
Above Par
What is 'Above Par' A term used to describe the price of a security when it is trading above its face value....
Recession
What is a recession and how does it affect the average person
A recession is a period of economic decline in which trade and investment...
Sample
What is a 'Sample' A sample is a subset containing the characteristics of a larger population. Samples are used in statistical testing...
Tape Is Late
What is 'Tape Is Late' A situation on the trading floor where trading volume is so heavy that the real-time ticker quotes...
Tax Deferred
DefinitionTax deferral refers to instances where a taxpayer can delay paying taxes to some future period. In theory, the net taxes paid should be...
Target-Date Fund
Target-date funds are a type of mutual fund that is designed to meet the investment needs of a particular target date. They are often...