Tag: cost

What is an 'Imputed Interest' Imputed interest is used by the Internal Revenue Service (IRS) as a means of collecting tax revenues...

What is the 'Variable Cost Ratio' The variable cost ratio is an expression of a company's variable production costs as a percentage...

What is Last In, First Out (LIFO)? LIFO is an inventory accounting method in which the most recently acquired items are the first ones to...

What is 'Lease Payments' A line item under long-term debt on a balance sheet that indicates the value of future lease payments...

What is 'Layered Fees' Two sets of management fees that are paid by an investor for the same group of assets. This...

What is lead time and why is it important In the business world, lead time is the amount of time that elapses between the start...

What is the 'Learning Curve' A learning curve is a concept that graphically depicts the relationship between cost and output over a...

What is 'Lambda' The ratio of the percentage change in an option contract's price to the percentage change in the option's underlying price. Lambda is...

DefinitionAn earnest payment is a specific form of security deposit made in some major transactions such as real estate dealings or required by some...

What is 'Earnings Before Interest & Tax - EBIT' An indicator of a company's profitability, calculated as revenue minus expenses, excluding tax...