Tag: cost
Cost basis
DefinitionBasis, as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation. When property is sold,...
Calculation Agent
What is 'Calculation Agent' An entity that determines the price of an investment product such as a swap. A calculation agent calculates...
CAPM – Capital Asset Pricing Model
The CAPM is a model that helps in determining the price of securities keeping in view the risk an investor takes, and the return...
Payday Loans
DefinitionA payday loan is a small, short-term unsecured loan, "regardless of whether repayment of loans is linked to a borrower's payday." The loans are...
Passive ETF
What is a Passive ETF and how does it work
A passive Exchange-Traded Fund (ETF) is a type of investment fund that aims to track...
Capital Gains Tax
DefinitionA capital gains tax is a tax on capital gains, the profit realized on the sale of a non-inventory asset that was greater than...
Capital Gain
DefinitionA capital gain refers to profit that results from a sale of a capital asset, such as stock, bond or real estate, where the...
Patent
What is a 'Patent' A patent is a government license that gives the holder exclusive rights to a process, design or new...
Passbook Loan
What is 'Passbook Loan' A personal loan extended to a savings-account holder by the custodial bank. Passbook loans use the balance of...
Patent Cliff
DefinitionThe term patent cliff refers to the phenomenon of patent expiration dates and an abrupt drop in sales that follows for a group of...