Tag: accounting

What is 'Impairment' Impairment is an accounting principle that describes a permanent reduction in the value of a company's asset, normally a...

When determining how much goodwill a company possesses, there are several factors that must be considered. These factors include the measurement of goodwill, the...

DefinitionPar value, in finance and accounting, means stated value or face value. From this come the expressions at par, over par and under par....

What is 'Above Par' A term used to describe the price of a security when it is trading above its face value....

What is a 'Sample' A sample is a subset containing the characteristics of a larger population. Samples are used in statistical testing...

What is a 'Take-Home Pay' Take-home pay is the money that an employee actually receives from working after employment taxes and the...

DefinitionTax deferral refers to instances where a taxpayer can delay paying taxes to some future period. In theory, the net taxes paid should be...

DefinitionA company's tax expense, or tax charge, is the income before tax multiplied by the appropriate tax rate. Generally, companies report income before tax...

What is a TAB and what are its benefits A Tax Anticipation Bill, or TAB, is a type of loan that allows taxpayers to borrow...

DefinitionTargeted advertising is a form of advertising where online advertisers can use sophisticated methods to target the most receptive audiences with certain traits, based...