Tag: time

Back up the truck

Back Up The Truck

What is "backing up the truck?" Backing up the truck refers to the purchase of a large position in a stock or other financial asset...

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...

Back-End Load

What is a 'Back-End Load' A back-end load is a fee (sales charge or load) that investors pay when selling mutual fund...

Backflush Costing

What is 'Backflush Costing' Backflush costing is a product costing system generally used in a just-in-time inventory environment. Backflush costing delays the...
Balance reporting

Balance Reporting

What is balance reporting and why is it important for businesses Balance reporting is the process of creating a financial report that provides an overview...

Backwardation

DefinitionNormal backwardation, also sometimes called backwardation, is the market condition wherein the price of a commodities' forward or futures contract is trading below the...

Back Fee

What is 'Back Fee' A payment made to the writer of a compound option in the case that the call option is...

Back-Of-The-Envelope Calculation

What is 'Back-Of-The-Envelope Calculation' An informal mathematical computation, often performed on a scrap of paper such as an envelope. A back-of-the-envelope calculation...

Backtesting

DefinitionBacktesting is a term used in modeling to refer to testing a predictive model on historical data. Backtesting is a type of retrodiction, and...

Balance Of Trade (BOT)

What is 'Balance Of Trade - BOT' The balance of trade (BOT) is the difference between a country's imports and its exports...