Tag: costs
Baltic Dry Index
DefinitionThe Baltic Dry Index, is issued daily by the London-based Baltic Exchange. The BDI is a composite of the Capesize, Panamax and Supramax Timecharter...
Backorder
What is 'Backorder' An order for a good or service that cannot be filled at the current time due to a lack...
Backflush Costing
What is 'Backflush Costing' Backflush costing is a product costing system generally used in a just-in-time inventory environment. Backflush costing delays the...
Back-Of-The-Envelope Calculation
What is 'Back-Of-The-Envelope Calculation' An informal mathematical computation, often performed on a scrap of paper such as an envelope. A back-of-the-envelope calculation...
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,...
Cafeteria Plan
DefinitionA cafeteria plan is a type of employee benefit plan offered in the United States pursuant to Section 125 of the Internal Revenue Code....
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...
Paper Profit (Paper Loss)
What is 'Paper Profit (Paper Loss)' Unrealized capital gain (or capital loss) in an investment. It is calculated by comparing the market...
Passive Management
DefinitionPassive management is an investing strategy that tracks a market-weighted index or portfolio. The most popular method is to mimic the performance of an...