Category: F

Changing costs from sustaining to cost object activity.It is done when the cost is not related to the activity being done. It can be used in plants to maintain costs from the

A private company specifies its intention to publicly sell its stock on this Securities & Exchange Commission (SEC) filing. Refer to Initial Public Offering (IPO).

Using survey response about dealing with companies meeting consumer needs and enjoying easy interaction. The survey contacts about 5,000 customers. The data summarizes experiences with companies as a consumer sentiment indicator.

L An ARBITRAGE strategy in the FOREIGN EXCHANGE market to take advantage of mispricing in currency FORWARDS. The conversion occurs when forwards appear RICH, and is created by selling a forward, buying

(1) The rate quoted for future delivery of an ASSET, used in the calculation of FORWARDS and FUTURES. A quoted forward rate may reflect a FORWARD PREMIUM or FORWARD DISCOUNT. (2) See

Another name for geotechnical investigation.

Ownership of an asset by more than one person. The reasons for this approach are many. Allows obtaining an asset beyond the financial capabilities of an individual. Disperses control and accountability of

Benin, Burkina Faso, Cameroon, Central African Republic, Chad, Comoros, Congo, Equatorial Guinea, France, Gabon, Cote d’Ivoire, Mali, Niger, Senegal, and Togo are countries where French is the common language.

A CASH FLOW computation that is based on OPERATING CASH FLOW, less cash allocated to new and replacement ASSETS; alternatively it is net operating income less the REPLACEMENT COST for depreciated assets,

Exclusion statement, typically in marine insurance policies. A special, separate policy is necessary to cover excluded losses in situations such as warlike hostile acts, rebellion, mutiny, and civil strife.

No lien or other inhibitor to selling property or assets. No other person has any say or rights on a property or asset one wishes to sell.

Having no support, affiliation, or stated dependence.

Arrival port-to-customer transportation costs. Part of the final, total transportation costs of the shipment.

Peaceful, mutual resolution to a disagreement.

Starting statements in a contract that set the basis of contract administration, rights, responsibilities, and relationships of the contracting parties. T

A substance that provides energy when its makeup is chemically or physically altered. A product consumed, oxidized, or otherwise used.

Balance sheet’s breakdown by action or decision. Economic, environmental, health, and social costs posted into specific accounts.

Typically has a restaurant attached to it. Also refer to full service restaurant.

A condition a person must achieve to be eligible to collect social security retirement benefits. A section of OASDHI detailing the condition requirements. OASDHI stands for ‘Old Age, Survivors, Disability, and Health

Reduced productivity of a capital asset due to obsolescence. Decreased capability and throughput of an asset.