Tag: accounting

What is 'Impression' A metric used to quantify the display of an advertisement on a web page. Impressions are used in banner...

What is an absorbed cost and how does it impact a business's bottom line An absorbed cost is an overhead cost that has been fully...

What is 'Ratable Accrual Method' A method for determining when and how much income was earned over a period of time. The...

What is 'Raintaker' A former employee of a brokerage firm who takes high-value clientelle from his or her previous employer to his...

Return on Assets (ROA) is a ratio designed to measure the efficiency of a company’s management. It indicates the company’s profitability as compared to...

DefinitionIn finance, a range accrual is a type of derivative product very popular among structured-note investors. It is estimated that more than US$160 billion...

What is 'Realized Loss' A loss is recognized when assets are sold for a price lower than the original purchase price. Realized...

What is 'Ratio Analysis' A ratio analysis is a quantitative analysis of information contained in a company’s financial statements. Ratio analysis is...

What is 'Rationalization' Rationalization is a reorganization of a company in order to increase its efficiency. This reorganization may lead to an expansion or reduction...

What is 'Reaffirmation' An agreement made between a debtor and a creditor to repay some or all of a debt. Reaffirmations are...