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18 Results for 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 for situations when the average o

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 thei

Above The Market

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 the security. Examples of above the market orders include: a limi

Sales And Purchase Agreement (SPA)

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 buyer to buy and a seller to sel

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 year. Back Taxes What is 'Back Taxes' Taxes that have

Back Door Listing

Back Door Listing What is 'Back Door Listing' A strategy of going public used by a company that fails to meet the criteria for listing on a stock exchange. To get onto the exchange, the co

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

Canary Call

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 the option to call back the bond until the fi

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 delivered by ea

Variable Overhead

Variable Overhead What is a 'Variable Overhead' Variable overhead is the indirect cost of operating a business, which fluctuates with manufacturing activity. For example, while most overhe
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