Datasets:
sohomghosh
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FinRAD_Financial_Readability_Assessment_Dataset

Dataset card Data Studio Files Community
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Bungalow
A bungalow is a one-story house, cottage, or cabin. Bungalows are generally small in terms of square footage, but it is not uncommon to see very large bungalows. Bungalows were originally designed to provide affordable, modern housing for the working class.
investopedia
1
49.11
9.8
13
11.71
10.3
9.32
8.833333
11.33
Bureau of Labor Statistics (BLS)
The Bureau of Labor Statistics (BLS) is a federal agency that collects and disseminates various data about the U.S. economy and labor market. Its reports include the Consumer Price Index (CPI) and the Producer Price Index (PPI), both of which are considered to be important measures of inflation.
investopedia
1
47.12
12.7
0
11.9
15.1
12.39
16.5
16.27
Bureaucracy
A bureaucracy typically refers to an organization that is complex with multilayered systems and processes. These systems and procedures are designed to maintain uniformity and control within an organization. A bureaucracy describes the established methods in large organizations or governments. For example, an oil company may establish a bureaucracy to compel its employees to complete safety checks when operating on an oil rig.
investopedia
1
21.6
14.2
15.2
15.95
14
11.19
12.375
15.21
Burn Rate
The burn rate is typically used to describe the rate at which a new company is spending its venture capital to finance overhead before generating positive cash flow from operations. It is a measure of negative cash flow.
investopedia
1
52.19
10.7
0
10.33
10.8
7.9
13
12.86
Business
A business is defined as an organization or enterprising entity engaged in commercial, industrial, or professional activities. Businesses can be for-profit entities or they can be non-profit organizations that operate to fulfill a charitable mission or further a social cause.
investopedia
1
8.88
17
0
16.24
16.5
12.13
17
20
Business Activities
Business activities include any activity a business engages in for the primary purpose of making a profit. This is a general term that encompasses all the economic activities carried out by a company during the course of business. Business activities, including operating, investing and financing activities, are ongoing and focused on creating value for shareholders.
investopedia
1
19.06
15.1
16.7
15.2
14.6
9.71
14.833333
16.05
Business Asset
A business asset is an item of value owned by a company. Business assets span many categories. They can be physical, tangible goods, such as vehicles, real estate, computers, office furniture, and other fixtures, or intangible items, such as intellectual property.
investopedia
1
40.65
11
13.6
12.29
11.1
10.48
10.166667
13.28
Business Banking
Business banking is a company's financial dealings with an institution that provides business loans, credit, savings accounts, and checking accounts, specifically designed for companies rather than for individuals.
investopedia
1
9.22
18.9
0
20.48
24
12.92
20
19.77
Business Continuity Planning (BCP)
Business continuity planning (BCP) is the process involved in creating a system of prevention and recovery from potential threats to a company. The plan ensures that personnel and assets are protected and are able to function quickly in the event of a disaster.
investopedia
1
49.65
11.7
0
11.72
13.3
11.31
15.25
16.04
Business Cycle
Business cycles are a type of fluctuation found in the aggregate economic activity of nations…a cycle consists of expansions occurring at about the same time in many economic activities, followed by similarly general recessions…this sequence of changes is recurrent but not periodic. That description, from the 1946 magnum opus by Arthur F. Burns and Wesley C. Mitchell, Measuring Business Cycles, remains definitive today.
investopedia
1
38.52
11.8
14.9
15.08
13.6
12.44
12.125
15.21
Business Development Company (BDC)
A business development company (BDC) is an organization that invests in small- and medium-sized companies as well as distressed companies. A BDC helps the small- and medium-sized firms grow in the initial stages of their development. With distressed businesses, the BDC helps the companies regain sound financial footing.
investopedia
1
46.78
10.7
14.1
14.32
13.5
9.69
11.666667
10.57
Business Economics
Business economics is a field of applied economics that studies the financial, organizational, market-related, and environmental issues faced by corporations.
investopedia
1
0.42
18.2
0
22.74
22.2
12.52
17
20
Business Ecosystems
A business ecosystem is the network of organizations—including suppliers, distributors, customers, competitors, government agencies, and so on—involved in the delivery of a specific product or service through both competition and cooperation. The idea is that each entity in the ecosystem affects and is affected by the others, creating a constantly evolving relationship in which each entity must be flexible and adaptable in order to survive as in a biological ecosystem.
investopedia
1
10.57
20.5
0
16.2
23.3
11.46
26
23.14
Business Ethics
Business ethics is the study of appropriate business policies and practices regarding potentially controversial subjects including corporate governance, insider trading, bribery, discrimination, corporate social responsibility, and fiduciary responsibilities. The law often guides business ethics, but at other times business ethics provide a basic guideline that businesses can choose to follow to gain public approval.
investopedia
1
10.23
18.5
0
21.7
24.1
12.58
20.5
20.43
Business Exit Strategy
A business exit strategy is an entrepreneur's strategic plan to sell his or her ownership in a company to investors or another company. An exit strategy gives a business owner a way to reduce or liquidate his stake in a business and, if the business is successful, make a substantial profit. If the business is not successful, an exit strategy (or "exit plan") enables the entrepreneur to limit losses. An exit strategy may also be used by an investor such as a venture capitalist in order to plan for a cash-out of an investment.
investopedia
1
47.62
12.5
14.2
9.29
12.3
8.16
15.5
12.8
Business Expenses
Business expenses are costs incurred in the ordinary course of business. They can apply to small entities or large corporations. Business expenses are part of the income statement. On the income statement, business expenses are subtracted from revenue to arrive at a company’s taxable net income.
investopedia
1
51.34
9
11.2
12.57
10
8.33
6.75
9.82
Business Insurance
Business insurance coverage protects businesses from losses due to events that may occur during the normal course of business. There are many types of insurance for businesses including coverage for property damage, legal liability and employee-related risks.
investopedia
1
27.32
14
0
17.23
16.3
11.38
14.25
16.05
Business Intelligence (BI)
Business intelligence (BI) refers to the procedural and technical infrastructure that collects, stores, and analyzes the data produced by a company’s activities.
investopedia
1
15.31
16.6
0
18.33
19.5
14.06
18
21.53
Business Models
The term business model refers to a company's plan for making a profit. It identifies the products or services the business plans to sell, its identified target market, and any anticipated expenses. Business models are important for both new and established businesses. They help new, developing companies attract investment, recruit talent, and motivate management and staff. Established businesses should regularly update their business plans or they'll fail to anticipate trends and challenges ahead. Business plans help investors evaluate companies that interest them.
investopedia
1
40.65
11
13.6
15.94
13.6
10.48
10.166667
13.28
Business Plan
A business plan is a written document that describes in detail how a business—usually a startup—defines its objectives and how it is to go about achieving its goals. A business plan lays out a written roadmap for the firm from marketing, financial, and operational standpoints.
investopedia
1
57.1
10.9
0
12.54
14.2
10.37
14.75
14.33
Business Process Outsourcing
Business process outsourcing (BPO) is a method of subcontracting various business-related operations to third-party vendors. Although BPO originally applied solely to manufacturing entities, such as soft drink manufacturers that outsourced large segments of their supply chains, BPO now applies to the outsourcing of services, as well.
investopedia
1
22.75
15.8
0
18.69
20
12.33
17
17.03
Business Risk
Business risk is the exposure a company or organization has to factor(s) that will lower its profits or lead it to fail. Anything that threatens a company's ability to achieve its financial goals is considered a business risk. There are many factors that can converge to create business risk. Sometimes it is a company's top leadership or management that creates situations where a business may be exposed to a greater degree of risk.
investopedia
1
52.9
10.4
12.6
10.85
11.1
9.74
11.875
12.25
Business to Business (B2B)
Business-to-business (B2B), also called B-to-B, is a form of transaction between businesses, such as one involving a manufacturer and wholesaler, or a wholesaler and a retailer. Business-to-business refers to business that is conducted between companies, rather than between a company and individual consumer. Business-to-business stands in contrast to business-to-consumer (B2C) and business-to-government (B2G) transactions.
investopedia
1
27.83
13.9
15.9
19.78
20.2
10.09
14
13.87
Business to Consumer (B2C)
The term business-to-consumer (B2C) refers to the process of selling products and services directly between a business and consumers who are the end-users of its products or services. Most companies that sell directly to consumers can be referred to as B2C companies.
investopedia
1
58.62
10.3
0
12.94
14.4
9.19
13
10.3
Business to Government (B2G)
Business to government (B2G) is the sale and marketing of goods and services to federal, state, or local agencies. In modern lingo, there are three basic business models: business to consumer (B2C), business to business (B2B), and business to government (B2G).
investopedia
1
59.13
10.1
0
11.6
14.1
9.66
12.25
10.15
Business Valuations
A business valuation is a general process of determining the economic value of a whole business or company unit. Business valuation can be used to determine the fair value of a business for a variety of reasons, including sale value, establishing partner ownership, taxation, and even divorce proceedings. Owners will often turn to professional business evaluators for an objective estimate of the value of the business.
investopedia
1
32.22
14.2
16.7
13.4
15
9.27
16.666667
17.28
Buy and Hold
Buy and hold is a passive investment strategy in which an investor buys stocks (or other types of securities such as ETFs) and holds them for a long period regardless of fluctuations in the market. An investor who uses a buy-and-hold strategy actively selects investments but has no concern for short-term price movements and technical indicators. Many legendary investors such as Warren Buffett and Jack Bogle praise the buy-and-hold approach as ideal for individuals seeking healthy long-term returns.
investopedia
1
45.09
13.4
14.6
14.16
17.5
11.2
17
16.04
Buy and Sell Agreement
A buy and sell agreement is a legally binding contract that stipulates how a partner's share of a business may be reassigned if that partner dies or otherwise leaves the business. Most often, the buy and sell agreement stipulates that the available share be sold to the remaining partners or to the partnership.
investopedia
1
53.04
12.4
0
10.91
14.9
8.53
16.25
13.62
Buy-In
A buy-in in the financial markets is an occurrence in which an investor is forced to repurchase shares of security because the seller of the original shares did not deliver the securities in a timely fashion or did not deliver them at all.
investopedia
1
27.83
20.1
0
9.88
21.6
10.54
29.5
23.71
Buy-In Management Buyout (BIMBO)
A Buy-In Management BuyOut (BIMBO) is a form of a leveraged buyout (LBO) that incorporates characteristics of both a management buyout (MBO) along with a management buy-in (MBI).
investopedia
1
43.06
14.2
0
12.02
18
10.1
19
15.49
Buy Limit Order
A buy limit order is an order to purchase an asset at or below a specified price, allowing traders to control how much they pay. By using a limit order to make a purchase, the investor is guaranteed to pay that price or less.
investopedia
1
66.07
9.5
0
6.21
9.1
8.32
12.5
11.53
Buy-Side
The financial institutions of a free-market economy include a segment called the buy-side: firms that purchase investment securities. These include insurance firms, mutual funds, hedge funds, and pension funds, that buy securities for their own accounts or for investors with the goal of generating a return.
investopedia
1
39.67
13.4
0
15.03
17
10.96
16
16.16
Buy Stop Order
A buy stop order instructs a broker to purchase a security when it reaches a pre-specified price. Once the price hits that level, the buy stop becomes either a limit or a market order, fillable at the next available price.
investopedia
1
59.64
9.9
0
8.53
10.1
9.37
11.5
11
Buy the Dips
Buy the dips means purchasing an asset after it has dropped in price. The belief here is that the new lower price represents a bargain as the "dip" is only a short-term blip and the asset, with time, is likely to bounce back and increase in value.
investopedia
1
73
8.9
0
6.97
10.5
8.16
12.75
11.1
Buy to Cover
Buy to cover refers to a buy order made on a stock or other listed security to close out an existing short position. A short sale involves selling shares of a company that an investor does not own, as the shares are borrowed from a broker but need to be repaid at some point.
investopedia
1
69.45
10.3
0
7.09
11.9
8.48
15.5
13.02
Buy to Open
Buy to open is a term used by brokerages to represent the establishment of a new (opening) long call or put position in options. If a new options investor wants to buy a call or put, that investor should buy to open. A buy-to-open order indicates to market participants that the trader is establishing a new position rather than closing out an existing position. The sell to close order is used to exit a position taken with a buy-to-open order.
investopedia
1
59.64
9.9
12.6
8.47
10.1
7.39
12.75
12
Buyback
A buyback, also known as a share repurchase, is when a company buys its own outstanding shares to reduce the number of shares available on the open market. Companies buy back shares for a number of reasons, such as to increase the value of remaining shares available by reducing the supply or to prevent other shareholders from taking a controlling stake.
investopedia
1
57.44
12.8
0
11.73
17.3
9.55
19.25
16.79
Buyer's Market
A buyer's market refers to a situation in which changes to the underlying economic conditions that shape supply and demand mean that purchasers have an advantage over sellers in price negotiations.
investopedia
1
31.55
16.6
0
14.17
19.5
11.8
21.5
20.14
Buying on Margin
Buying on margin occurs when an investor buys an asset by borrowing the balance from a bank or broker. Buying on margin refers to the initial payment made to the broker for the asset—for example, 10% down and 90% financed. The investor uses the marginable securities in their broker account as collateral.
investopedia
1
53.92
10
10.5
10.09
10.2
10.26
10.333333
10
Buying Power
Buying power, also referred to as excess equity, is the money an investor has available to buy securities in a trading context. Buying power equals the total cash held in the brokerage account plus all available margin.
investopedia
1
52.7
10.5
0
10.79
11.1
10.53
10.75
10.64
Buyout
A buyout is the acquisition of a controlling interest in a company and is used synonymously with the term acquisition. If the stake is bought by the firm’s management, it is known as a management buyout and if high levels of debt are used to fund the buyout, it is called a leveraged buyout. Buyouts often occur when a company is going private.
investopedia
1
58.62
10.3
13
8.24
10.2
8.69
13.5
11.57
C Corporation
A C corporation (or C-corp) is a legal structure for a corporation in which the owners, or shareholders, are taxed separately from the entity. C corporations, the most prevalent of corporations, are also subject to corporate income taxation. The taxing of profits from the business is at both corporate and personal levels, creating a double taxation situation.
investopedia
1
35.27
13.1
15.5
12.65
13.3
10.12
14.166667
14.62
C-Suite
C-suite, or C-level, is widely-used vernacular describing a cluster of a corporation's most important senior executives. C-suite gets its name from the titles of top senior executives, which tend to start with the letter C, for "chief," as in chief executive officer (CEO), chief financial officer (CFO), chief operating officer (COO), and chief information officer (CIO).
investopedia
1
26.14
16.6
0
13.23
19.2
10.38
21
16.91
Call
A call, in finance, will usually mean one of two things.
investopedia
1
85.69
4
0
4.21
3.8
8.49
5.5
8.04
Canceled Check
A canceled check is a check that has been paid or cleared by the bank it was drawn on after it has been deposited or cashed. The check is "canceled" after it's been used or paid so that the check cannot be used again.
investopedia
1
82.99
7.2
0
4.99
8.2
6.52
11.5
9.71
Candlestick
A candlestick is a type of price chart used in technical analysis that displays the high, low, open, and closing prices of a security for a specific period. It originated from Japanese rice merchants and traders to track market prices and daily momentum hundreds of years before becoming popularized in the United States. The wide part of the candlestick is called the "real body" and tells investors whether the closing price was higher or lower than the opening price (black/red if the stock closed lower, white/green if the stock closed higher).
investopedia
1
49.18
13.9
14.6
11.67
17.4
9.48
19.166667
16.08
Cap and Trade
Cap and trade is a common term for a government regulatory program designed to limit, or cap, the total level of emissions of certain chemicals, particularly carbon dioxide, as a result of industrial activity.
investopedia
1
11.59
20.1
0
12.49
20
11.82
23
19.48
Capacity Utilization Rate
Capacity utilization rate measures the percentage of an organization's potential output that is actually being realized. The capacity utilization rate of a company or a national economy may be measured in order to provide insight into how well it is reaching its potential.
investopedia
1
24.27
15.2
0
13.46
14.6
10.21
17.25
16.97
CAPE Ratio
The CAPE ratio is a valuation measure that uses real earnings per share (EPS) over a 10-year period to smooth out fluctuations in corporate profits that occur over different periods of a business cycle. The CAPE ratio, using the acronym for cyclically adjusted price-to-earnings ratio, was popularized by Yale University professor Robert Shiller. It is also known as the Shiller P/E ratio. The P/E ratio is a valuation metric that measures a stock's price relative to the company's earnings per share. EPS is a company's profit divided by the outstanding equity shares.
investopedia
1
44.34
11.6
14.3
11.78
12.3
10.73
13
13.88
Capital Account
The capital account, in international macroeconomics, is the part of the balance of payments which records all transactions made between entities in one country with entities in the rest of the world. These transactions consist of imports and exports of goods, services, capital, and as transfer payments such as foreign aid and remittances. The balance of payments is composed of a capital account and a current account—though a narrower definition breaks down the capital account into a financial account and a capital account. The capital account measures the changes in national ownership of assets, whereas the current account measures the country's net income.
investopedia
1
36.83
14.5
15.6
14.16
17.3
9.06
17.25
14.2
Capital Adequacy Ratio (CAR)
The capital adequacy ratio (CAR) is a measurement of a bank's available capital expressed as a percentage of a bank's risk-weighted credit exposures. The capital adequacy ratio, also known as capital-to-risk weighted assets ratio (CRAR), is used to protect depositors and promote the stability and efficiency of financial systems around the world. Two types of capital are measured: tier-1 capital, which can absorb losses without a bank being required to cease trading, and tier-2 capital, which can absorb losses in the event of a winding-up and so provides a lesser degree of protection to depositors.
investopedia
1
30.84
16.8
17.1
13.18
19.7
11.03
21.833333
16.47
Capital Asset Pricing Model (CAPM)
The Capital Asset Pricing Model (CAPM) describes the relationship between systematic risk and expected return for assets, particularly stocks. CAPM is widely used throughout finance for pricing risky securities and generating expected returns for assets given the risk of those assets and cost of capital.
investopedia
1
23.26
15.6
0
16.02
17.1
11.42
15.75
14.33
Capital Budgeting
Capital budgeting is the process a business undertakes to evaluate potential major projects or investments. Construction of a new plant or a big investment in an outside venture are examples of projects that would require capital budgeting before they are approved or rejected.
investopedia
1
41.19
12.9
0
14.16
15.1
9.84
16.75
16.97
Capital Employed
Capital employed, also known as funds employed, is the total amount of capital used for the acquisition of profits by a firm or project. Capital employed can also refer to the value of all the assets used by a company to generate earnings.
investopedia
1
27.83
20.1
0
9.77
21.7
9.81
13.75
19.06
Capital Expenditure
Capital expenditures (CapEx) are funds used by a company to acquire, upgrade, and maintain physical assets such as property, plants, buildings, technology, or equipment. CapEx is often used to undertake new projects or investments by a company. Making capital expenditures on fixed assets can include repairing a roof, purchasing a piece of equipment, or building a new factory. This type of financial outlay is made by companies to increase the scope of their operations or add some economic benefit to the operation.
investopedia
1
35.31
15.1
17.9
13
17.4
10.77
15.25
17.75
Capital Gain
Capital gain is an increase in a capital asset's value and is considered to be realized when the asset is sold.
investopedia
1
50.16
11.5
0
7.31
9.5
8.44
14.5
12.21
Capital Gains Tax
A capital gains tax is a tax on the growth in value of investments incurred when individuals and corporations sell those investments. When the assets are sold, the capital gains are referred to as having been "realized." The tax doesn't apply to unsold investments or "unrealized capital gains," so stock shares that appreciate every year will not incur capital gains taxes until they are sold, no matter how long you happen to hold them.
investopedia
1
46.4
12.9
14.6
10.74
14.1
8.28
16.333333
13.12
Capital Goods
Capital goods are physical assets that a company uses in the production process to manufacture products and services that consumers will later use. Capital goods include buildings, machinery, equipment, vehicles, and tools. Capital goods are not finished goods, instead, they are used to make finished goods.
investopedia
1
47.49
10.4
13
14.14
13.2
9.89
10.666667
9.6
Capital Improvement
A capital improvement is the addition of a permanent structural change or the restoration of some aspect of a property that will either enhance the property's overall value, prolongs its useful life, or adapt it to new uses. Individuals, businesses, and cities can make capital improvements to the property they own. Often capital improvements are given favorable tax treatment and may be exempted from sales tax in certain jurisdictions.
investopedia
1
39.67
13.4
16.3
13.64
15.5
9.81
16.833333
15.58
Capital Investment
Capital investment is the procurement of money by a company in order to further its business goals and objectives. The term can also refer to a company's acquisition of long-term assets such as real estate, manufacturing plants and machinery.
investopedia
1
34.76
13.3
0
12.3
13
9.06
14.25
13.95
Capital IQ
S&P Capital IQ is the research division of S&P Global, one of the world's largest providers of ratings, data, research, and the S&P Dow Jones Indices. S&P Capital IQ provides detailed research and analysis of the stock market to a variety of investing stakeholders.
investopedia
1
57.61
10.7
0
10.79
13.5
11.9
14.5
13.35
Capital Leases
A capital lease is a contract entitling a renter to the temporary use of an asset, and such a lease has the economic characteristics of asset ownership for accounting purposes. The capital lease requires a renter to book assets and liabilities associated with the lease if the rental contract meets specific requirements. In essence, a capital lease is considered a purchase of an asset, while an operating lease is handled as a true lease under generally accepted accounting principles (GAAP).
investopedia
1
35.91
14.9
17.9
12.6
16.4
10.49
20
18.68
Capital Loss Carryover
Capital loss carryover is the net amount of capital losses eligible to be carried forward into future tax years. Net capital losses (the amount that total capital losses exceed total capital gains) can only be deducted up to a maximum of $3,000 in a tax year. Net capital losses exceeding the $3,000 threshold may be carried forward to future tax years until exhausted. There is no limit to the number of years there might be a capital loss carryover.
investopedia
1
51.38
11
13.8
9.69
10.9
8.02
13.375
10.96
Capital Market Line (CML)
The capital market line (CML) represents portfolios that optimally combine risk and return. Capital asset pricing model (CAPM), depicts the trade-off between risk and return for efficient portfolios. It is a theoretical concept that represents all the portfolios that optimally combine the risk-free rate of return and the market portfolio of risky assets. Under CAPM, all investors will choose a position on the capital market line, in equilibrium, by borrowing or lending at the risk-free rate, since this maximizes return for a given level of risk.
investopedia
1
41.19
12.9
14.9
13.05
14.8
8.93
15
13.25
Capital Markets
Capital markets are venues where savings and investments are channeled between the suppliers who have capital and those who are in need of capital. The entities that have capital include retail and institutional investors while those who seek capital are businesses, governments, and people.
investopedia
1
40.69
13.1
0
14.91
16.1
9.03
16.5
14.25
Capital Project
A capital project is a long-term, capital-intensive investment project with a purpose to build upon, add to, or improve a capital asset. Capital projects are defined by their large scale and large cost relative to other investments that involve less planning and resources.
investopedia
1
49.65
11.7
0
12.94
14.6
9.48
14.25
12.32
Capital Stock
Capital stock is the amount of common and preferred shares that a company is authorized to issue, according to its corporate charter. Capital stock can only be issued by the company and is the maximum number of shares that can ever be outstanding. The amount is listed on the balance sheet in the company's shareholders' equity section.
investopedia
1
52.19
10.7
14.6
10.62
11.2
9.29
13.5
13.21
Capital Structure
The capital structure is the particular combination of debt and equity used by a company to finance its overall operations and growth.
investopedia
1
32.22
14.2
0
12.24
13.8
11.19
17
16.07
Capitalization
Capitalization is an accounting method in which a cost is included in the value of an asset and expensed over the useful life of that asset, rather than being expensed in the period the cost was originally incurred.
investopedia
1
32.91
18.1
0
10.17
19.6
9.26
24
20.46
Capitalization Rate
The capitalization rate (also known as cap rate) is used in the world of commercial real estate to indicate the rate of return that is expected to be generated on a real estate investment property. This measure is computed based on the net income which the property is expected to generate and is calculated by dividing net operating income by property asset value and is expressed as a percentage. It is used to estimate the investor's potential return on their investment in the real estate market.
investopedia
1
42.34
14.5
17.5
11.38
16
8.73
20.666667
18.46
Capitalization Table
A capitalization table, also known as a cap table, is a spreadsheet or table that shows the equity capitalization for a company. A capitalization table is most commonly utilized for startups and early-stage businesses but all types of companies may use it as well. In general, the capitalization table is an intricate breakdown of a company’s shareholders’ equity.
investopedia
1
34.97
13.2
15.5
12.71
13.2
8.41
14.333333
13.24
Capitalize
To capitalize is to record a cost or expense on the balance sheet for the purposes of delaying full recognition of the expense. In general, capitalizing expenses is beneficial as companies acquiring new assets with long-term lifespans can amortize or depreciate the costs. This process is known as capitalization.
investopedia
1
38.15
14
0
13.93
16.4
10.65
12.166667
18.78
Capitalized Cost
A capitalized cost is an expense that is added to the cost basis of a fixed asset on a company's balance sheet. Capitalized costs are incurred when building or purchasing fixed assets. Capitalized costs are not expensed in the period they were incurred but recognized over a period of time via depreciation or amortization.
investopedia
1
53.21
10.3
13.6
11.02
11.1
9.79
12.333333
12.39
Capitalized Interest
Capitalized interest is the cost of borrowing to acquire or construct a long-term asset. Unlike an interest expense incurred for any other purpose, capitalized interest is not expensed immediately on the income statement of a company's financial statements. Instead, firms capitalize it, meaning the interest paid increases the cost basis of the related long-term asset on the balance sheet. Capitalized interest shows up in installments on a company's income statement through periodic depreciation expense recorded on the associated long-term asset over its useful life.
investopedia
1
24.78
15
15.9
15.66
16.5
10.13
15.5
14.59
Capitulation
Capitulation is when investors give up any previous gains in any security or market by selling their positions during periods of declines. Capitulation can happen at any time, but typically happens during high volume trading and extended declines for securities. A market correction or bear market often leads investors to capitulate or panic sell. The term is a derived from a military term which refers to surrender.
investopedia
1
20.55
18.7
0
13.59
20.3
10.72
11.625
20.56
Carbon Credit
A carbon credit is a permit that allows the company that holds it to emit a certain amount of carbon dioxide or other greenhouse gases. One credit permits the emission of a mass equal to one ton of carbon dioxide.
investopedia
1
68.1
8.7
0
7.95
9.3
9.37
10.5
8
Carding
Carding is a form of credit card fraud in which a stolen credit card is used to charge prepaid cards. Carding typically involves the holder of the stolen card purchasing store-branded gift cards, which can then be sold to others or used to purchase other goods that can be sold for cash. Credit card thieves who are involved in this type of fraud are called “carders.”
investopedia
1
74.53
8.3
8.8
8.94
11.2
8.79
12
10.01
Carriage and Insurance Paid To (CIP)
Carriage and Insurance Paid To (CIP) is when a seller pays freight and insurance to deliver goods to a seller-appointed party at an agreed-upon location. The risk of damage or loss to the goods being transported transfers from the seller to the buyer as soon as the goods are delivered to the carrier or appointed person. It is comparable, but different to Cost, Insurance, and Freight (CIF).
investopedia
1
57.3
10.8
14.6
10.57
13
8.51
15.166667
13.7
Carried Interest
Carried interest is a share of any profits that the general partners of private equity and hedge funds receive as compensation regardless of whether they contribute any initial funds. Because carried interest acts as a type of performance fee, it acts to motivate the the fund's overall performance. However, carried interest is often only paid if the fund’s returns meet a certain threshold.
investopedia
1
50.16
11.5
14.6
12.53
13.8
10.19
14.5
12.84
Carve-Out
A carve-out is the partial divestiture of a business unit in which a parent company sells a minority interest of a subsidiary to outside investors. A company undertaking a carve-out is not selling a business unit outright but, instead, is selling an equity stake in that business or relinquishing control of the business from its own while retaining an equity stake. A carve-out allows a company to capitalize on a business segment that may not be part of its core operations.
investopedia
1
44.07
13.8
15
10.8
15.1
9.07
17.833333
15.24
Cash Accounting
Cash accounting is an accounting method where payment receipts are recorded during the period in which they are received, and expenses are recorded in the period in which they are actually paid. In other words, revenues and expenses are recorded when cash is received and paid, respectively.
investopedia
1
47.62
12.5
0
12.65
14.9
8.5
15.75
13.66
Cash Advance
A cash advance is a short-term loan from a bank or an alternative lender. The term also refers to a service provided by many credit card issuers allowing cardholders to withdraw a certain amount of cash. Cash advances generally feature steep interest rates and fees, but they are attractive to borrowers because they also feature fast approval and quick funding.
investopedia
1
51.18
11.1
12.5
11.55
12.4
9.89
12.666667
13.33
Cash-and-Carry-Arbitrage
Cash-and-carry-arbitrage is a market-neutral strategy combining the purchase of a long position in an asset such as a stock or commodity, and the sale (short) of a position in a futures contract on that same underlying asset. It seeks to exploit pricing inefficiencies for the asset in the cash (or spot) market and futures market, in order to make riskless profits. The futures contract must be theoretically expensive relative to the underlying asset or the arbitrage will not be profitable.
investopedia
1
35.91
14.9
15.5
12.31
16.4
9.11
18
15.68
Cash and Cash Equivalents (CCE)
Cash and cash equivalents refers to the line item on the balance sheet that reports the value of a company's assets that are cash or can be converted into cash immediately. Cash equivalents include bank accounts and marketable securities, which are debt securities with maturities of less than 90 days. However, oftentimes cash equivalents do not include equity or stock holdings because they can fluctuate in value.
investopedia
1
37.47
16.4
0
13.24
20
10.25
23.25
18.77
Cash Back
Cash back often refers to two types of financial transactions related to credit and debit cards that have grown increasingly popular in the last two decades. Most commonly, it's a credit card benefit that refunds the cardholder a small percentage of the amount spent on each purchase above a certain dollar threshold.
investopedia
1
53.55
12.3
0
12.36
15.7
10.7
17.5
17.32
Cash Balance Pension Plan
A cash balance pension plan is a pension plan with the option of a lifetime annuity. For a cash balance plan, the employer credits a participant's account with a set percentage of their yearly compensation plus interest charges.
investopedia
1
52.19
10.7
0
11.72
12.1
10.4
12.5
13.92
Cash Budget
A cash budget is an estimation of the cash flows of a business over a specific period of time. This could be for a weekly, monthly, quarterly, or annual budget. This budget is used to assess whether the entity has sufficient cash to continue operating over the given time frame. The cash budget provides a company insight into its cash needs (and any surplus) and helps to determine an efficient allocation of cash.
investopedia
1
46.81
12.8
15
9.64
12.9
9.82
12.375
16.3
Cash Conversion Cycle (CCC)
The cash conversion cycle (CCC) is a metric that expresses the time (measured in days) it takes for a company to convert its investments in inventory and other resources into cash flows from sales. Also called the Net Operating Cycle or simply Cash Cycle, CCC attempts to measure how long each net input dollar is tied up in the production and sales process before it gets converted into cash received.
investopedia
1
44.41
15.8
0
10.34
18.5
11.01
21.5
18
Cash Cow
A cash cow is one of the four categories (quadrants) in the growth-share, BCG matrix that represents a product, product line, or company with a large market share within a mature industry.
investopedia
1
47.46
14.6
0
10.51
17.7
10.16
20
16.55
Cash Dividend
A cash dividend is the distribution of funds or money paid to stockholders generally as part of the corporation's current earnings or accumulated profits. Cash dividends are paid directly in money, as opposed to being paid as a stock dividend or other form of value.
investopedia
1
40.18
13.2
0
11.26
13.2
9.31
15.75
16.11
Cash Equivalents
Cash equivalents are investments securities that are meant for short-term investing; they have high credit quality and are highly liquid.
investopedia
1
34.26
13.5
0
16.07
16.4
10.94
15
18
Cash Flow
Cash flow is the net amount of cash and cash equivalents being transferred into and out of a business. Cash received represents inflows, while money spent represents outflows.
investopedia
1
65.73
7.6
0
12.17
10.5
7.71
7.5
8.46
Cash Flow from Financing Activities (CFF)
Cash flow from financing activities (CFF) is a section of a company’s cash flow statement, which shows the net flows of cash that are used to fund the company. Financing activities include transactions involving debt, equity, and dividends.
investopedia
1
43.73
11.9
0
12.65
13.2
10.81
14.5
14.97
Cash Flow from Investing Activities
Cash flow from investing activities is one of the sections on the cash flow statement that reports how much cash has been generated or spent from various investment-related activities in a specific period. Investing activities include purchases of physical assets, investments in securities, or the sale of securities or assets.
investopedia
1
20.72
16.6
0
14.8
17.4
10.25
20
19.6
Cash Flow from Operating Activities (CFO)
Cash flow from operating activities (CFO) indicates the amount of money a company brings in from its ongoing, regular business activities, such as manufacturing and selling goods or providing a service to customers. It is the first section depicted on a company's cash flow statement.
investopedia
1
31.72
14.4
0
13.06
14.9
10.02
16.75
17
Cash Flow Statement
A cash flow statement is a financial statement that provides aggregate data regarding all cash inflows a company receives from its ongoing operations and external investment sources. It also includes all cash outflows that pay for business activities and investments during a given period.
investopedia
1
32.22
14.2
0
15.14
16.1
11.19
16.5
17.89
Cash Management
Cash management is the process of collecting and managing cash flows. Cash management can be important for both individuals and companies. In business, it is a key component of a company's financial stability. For individuals, cash is also essential for financial stability while also usually considered as part of a total wealth portfolio.
investopedia
1
32.6
12
15.2
12.69
10.9
9.06
11.125
15.13
Cash-on-Cash Return
A cash-on-cash return is a rate of return often used in real estate transactions that calculates the cash income earned on the cash invested in a property. Put simply, cash-on-cash return measures the annual return the investor made on the property in relation to the amount of mortgage paid during the same year. It is considered relatively easy to understand and one of the most important real estate ROI calculations.
investopedia
1
47.83
12.4
14.6
11.44
13.8
8.4
15.666667
14.46
Cash on Delivery (COD)
Cash on delivery (COD) is a type of transaction where the recipient pays for a good at the time of delivery rather than using credit. The terms and accepted forms of payment vary according to the payment provisions of the purchase agreement. Cash on delivery is also referred to as collect on delivery since delivery may allow for cash, check, or electronic payment.
investopedia
1
58.62
10.3
14.1
10.04
11.8
9.19
14.166667
12.84
Cash-Out Refinance
A cash-out refinance is a mortgage refinancing option in which an old mortgage is replaced for a new one with a larger amount than owed on the previously existing loan, helping borrowers use their home mortgage to get some cash.
investopedia
1
39.34
17.7
0
10.28
20.8
9.96
25
21