Tag: step
Harmonic Average
DefinitionIn mathematics, the harmonic mean is one of several kinds of average, and in particular one of the Pythagorean means. Typically, it is appropriate...
Managerial Accounting
DefinitionIn management accounting or managerial accounting, managers use the provisions of accounting information in order to better inform themselves before they decide matters within...
Above The Market
What is 'Above The Market' An order to buy or sell at a price set higher than the current market price of...
Sales And Purchase Agreement (SPA)
What is a 'Sales And Purchase Agreement - SPA' A sales and purchase agreement (SPA) is a legal contract that obligates a...
Back Taxes
DefinitionBack taxes is a term for taxes that were not completely paid when due. Typically, these are taxes that are owed from a prior...
Back Door Listings
When a company fails to meet the listing requirements of a stock exchange, it may turn to a back door listing as a way...
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,...
Canary Call
What is 'Canary Call' A step-up bond that cannot be called after completing its first-step period. The issuer of the bond reserves...
Pareto Analysis
DefinitionPareto analysis is a formal technique useful where many possible courses of action are competing for attention. In essence, the problem-solver estimates the benefit...
Variable Overhead
What is a 'Variable Overhead' Variable overhead is the indirect cost of operating a business, which fluctuates with manufacturing activity. For example,...