Tag: expenditure
Ability-To-Pay Taxation
What is 'Ability-To-Pay Taxation' Ability-to-pay taxation is a progressive taxation principle that maintains that taxes should be levied according a taxpayer's ability...
Abandonment
What is 'Abandonment' Abandonment is the act of surrendering a claim to, or interest in, a particular asset. In securities, abandonment is...
Pari-Mutuel Revenues
What are pari-mutuel revenues and how are they generated
Pari-mutuel revenues are a type of betting where the total payouts are calculated based on the...
Variable Overhead Efficiency Variance
How Does Variable Overhead Efficiency Variance Affect Your Overhead Rate?
There are two forms of overhead rate variation: Fixed overhead rate variance and Variable Overhead...
General Public Distribution
What is 'General Public Distribution' A type of primary market offering in which the securities being issued are available to anyone who...
Tax Attribute
What is 'Tax Attribute' A type of loss or tax credit that must be reduced as a result of the exclusion of...
Above Full-Employment Equilibrium
What is 'Above Full-Employment Equilibrium' A macroeconomic term used to describe the real gross domestic product (GDP) is currently in excess of...
Leakage
What is a 'Leakage' Leakage is a situation in which capital, or income, exits an economy or system rather than remaining within...
CAPEX – Capital Expenditure
Capital expenditure, also known as capital expense (CAPEX) is defined as the expenses used by companies in acquiring assets for a long term, or...
Zero-Based Budgeting (ZBB)
What is 'Zero-Based Budgeting - ZBB' Zero-based budgeting (ZBB) is a method of budgeting in which all expenses must be justified for...