Category: C

A port that is used for the loading of containerized cargo from boats. AKA container terminal.

A fund set aside for expenses due to disaster. AKA contingency reserve.

Taxing that occurs when a firm changes hands. The buying firm must keep the business going or keep most of its assets when the two merge to get tax deferred status.

Administrative functions related to dealing with contracts, like 1) request to bid, 2) evaluating bid, 3) allotment of contract, 4) Implementing contract, 5) measuring completed work, and 6) computing payments. It also

Characteristic of merchandise which can be transferred against any future deal, according to standard of future exchange based on which the merchandise is traded.

Alternative name given to contract of affreightment.

Depending on the assumption that deals exist to define the anticipations of the primary while offering a clear explanation of how an agent would benefit provided the expectations are met and contains

Not a genuine port for loading but is assumed as such in order to compute haulage charges or/and tariff for inland. Also known as commercial port of loading.

The practice of liberally interpreting, or manipulating, accounting rules in order to convey a stronger financial position. Smoothing income flows, reversing RESERVES, and capitalizing costs that should be expensed are forms of

The joining of service capability from either inside or outside a business, or both, to realize the same goal. Outsourcing, as an example, can provide internal expertise missing within a company and

A FOREIGN EXCHANGE PEGGING process based on official CENTRAL BANK intervention activity that adjusts the value of the local currency through small preannounced changes or average target rates over a period of

Any ASSET on the balance sheet with a final maturity of less than one year. Common current assets include cash, marketable securities (e.g., BONDS, COMMON STOCK, PREFERRED STOCK, and other investments), INVENTORY,

Telegraphy is the long-distance transmission of written messages without physical transport of letters. It is a compound term formed from the Greek words far and write. Radiotelegraphy or wireless telegraphy transmits messages

A Call Accounting System is a telecommunications software or hardware application that captures, records, and costs telephone usage events.

An OVERTHECOUNTER COMPLEX OPTION that grants the buyer a payoff based on the difference between a predefined STRIKE PRICE and the best performing ASSET in a PORTFOLIO. See also CALL ON THE

A facility that identifies and displays the telephone numbers of incoming calls made to a particular line.

When a customer’s order annuls any previous orders.

A borrowing agreement in which the person who received the loan pays a cap fee so that they can keep the interest rate below a specified limit regardless of the market rate.

The act of changing the capital structure of a company by combining or dividing shares to create shares of a different value.