Tag: losses
Realized Loss
What is 'Realized Loss' A loss is recognized when assets are sold for a price lower than the original purchase price. Realized...
Short Squeeze
DefinitionA short squeeze is a rapid increase in the price of a stock that occurs when there is a lack of supply and an...
Stop-Loss Order
A stop loss order is an order that is placed with a broker because a stock has reached a certain price. This is basically...
Salad Oil Scandal
DefinitionThe Salad Oil Scandal, also referred to as the "Soybean Scandal", was a major corporate scandal in 1963 that ultimately caused over $150 million...
Calendar Year Accounting Incurred Losses
What is 'Calendar Year Accounting Incurred Losses ' Calendar year accounting incurred losses is a term used in the insurance industry to...
Passive Activity
What is 'Passive Activity' Passive activity is activity in which the taxpayer did not materially participate in during the tax year. Internal...
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 Activity Loss Rules
What is 'Passive Activity Loss Rules' A set of rules that prohibits using passive losses to offset earned or ordinary income. Passive...
Qualified Production Activities Income (QPAI)
Qualified Production Activities Income (QPAI) What is 'Qualified Production Activities Income - QPAI' Income derived from domestic production that qualifies for...
Vandalism And Malicious Mischief Insurance
What is 'Vandalism And Malicious Mischief Insurance' A type of insurance coverage that protects against losses sustained as a result of vandals....