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35 Results for Tag: expense

Half-Year Convention For Depreciation

Half-Year Convention For Depreciation What is the 'Half-Year Convention For Depreciation' The half-year convention for depreciation is the depreciation schedule that treats all property ac

Impaired Asset

Impaired Asset What is an 'Impaired Asset' An impaired asset is a company's asset that has a market price less than the value listed on the company's balance sheet. Accounts that are likel

Identity Fraud Reimbursement Program

Identity Fraud Reimbursement Program What is 'Identity Fraud Reimbursement Program' A financial product that offers reimbursment for the costs associated with having been a victim of ident

Ratable Accrual Method

Ratable Accrual Method What is 'Ratable Accrual Method' A method for determining when and how much income was earned over a period of time. The ratable accrual method can be used to comput

Bad Debt Reserve

Bad Debt Reserve What is 'Bad Debt Reserve' An account set aside by a company to account for and offset losses that arise as a result of defaults from futures loans. This figure may be cal

Bad Debt

Bad Debt What is 'Bad Debt' Bad debt is debt that is not collectible and therefore worthless to the creditor. Bad debt is usually a product of the debtor going into bankruptcy but may also

Qualified Higher Education Expense

Qualified Higher Education Expense What is 'Qualified Higher Education Expense' Expenses such as tuition and tuition related expenses that an individual, spouse, or child must pay to an el

Variable Annuity

DefinitionA life annuity is an annuity, or series of payments at fixed intervals, paid while the purchaser is alive. A life annuity is an insurance product typically sold or issued by life i

Variable Cost

Variable Cost What is a 'Variable Cost' A variable cost is a corporate expense that varies with production output. Variable costs are those costs that vary depending on a company's product

Vanguard Exchange-Traded Funds

Vanguard Exchange-Traded Funds What is 'Vanguard Exchange-Traded Funds' A class of ETFs offered by Vanguard and traded like any other share on the American Stock Exchange. There are presen
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