18 Results for Tag: gain

Korean Composite Stock Price Indexes (KOSPI)

Korean Composite Stock Price Indexes (KOSPI) What is 'Korean Composite Stock Price Indexes - KOSPI' A series of indexes that track the overall Korean Stock Exchange and its components. The

Abnormal Spoilage

Abnormal Spoilage What is 'Abnormal Spoilage' The waste or wrecking of inventory beyond what is expected in normal business processes. Abnormal spoilage can be the result of broken machine

Return on Investment

DefinitionReturn on investment is the ratio between the net profit and cost of investment resulting from an investment of some resource. A high ROI means the investment's gains compare favor

Realized Loss

Realized Loss What is 'Realized Loss' A loss is recognized when assets are sold for a price lower than the original purchase price. Realized loss occurs when an asset which was purchased a


Badwill What is 'Badwill' The negative effect felt by a company when shareholders and the investment community find out that is has done something that is not in accordance with good busin

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, the taxpayer pays/ taxes on a capital g

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 the amount realized on the sale. The most common capit

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 sale price exceeds the purchase price. The gain is the di

Paper Profit (Paper Loss)

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 price of a security to th

Qualifying Investment

Qualifying Investment What is 'Qualifying Investment' An investment purchased with pretax income. Money invested in a qualifying investment trust, annuity or plan is exempt from income tax
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