Category: C

the process of exchanging money instead of physical commodities to settle a futures or option contract. This process is used by financial instruments.

Begun in 1990 this index measure monthly freight shipments cumulatively. National shipping levels result from indices processed by the Cass Information System. This index includes over 400 company and manufacturing types and

Category of cause-and-effect link or relationship. Refer to causal model.

The centralization of the power to purchase any and all the needs of an enterprise or agency into one office.

When the leased item is delivered and the lessee states that it is duly received and meets the lessee’s requirements, the Lessee acknowledges in writing with this document .

A qualification or attribute meaning to being officially attested or authoritatively confirmed as being genuine or true as represented, or complying or meeting specified requirements or standards. A certificate may or may

A change that is not trivial in nature, as it is a change in the Implementing of a generally accepted accounting principle different from the one formerly used. In business a company

A qualified charitable organization exchanges their revocable transfer of cash or property for the paying of a fixed-sum annuity over the life of one or two persons contributing the cash or property.

Unique number assigned to a specific chemical and matched as identified by its chemical name. This number is assigned by the American Chemical Society and indexed in Chemical Abstracts published by Chemical

A process where a RECEIVER or administrator in a BANKRUPTCY case attempts to have the court honor DERIVATIVE contracts (and/or REPURCHASE AGREEMENTS) that benefit the COUNTERPARTY in DEFAULT, while disallowing those that

Method to preserve raw or processed food by cooling to a temperature between zero degree and five degree Celsius. Slowing the growth of microbes that are typically present in all food during

Substance or event, dangerous and damaging to health over a long period due to continuous or repeated exposures.

An IRS test ensuring that a person listed as a dependent on a tax filer’s return is also a citizen. The person must meet certain criteria including being a natural-born or naturalized

There are five major categories of accounts: (1) Assets, (2) Liabilities, (3) Net assets, (4) monies, and (5) Expenditure. These of these categories of accounts are divided into account groups and subgroups.

Similar assets and liabilities grouping together on one balance sheet by combining the total number of assets and liabilities.

Concept accepted that a firm’s income statement will exclude all gains or losses related directly to equity, and only show all other non-equity-based gains and losses.

A period of two to five days, used for presenting local checks or drafts that a payee bank’s customer deposits for payment at the drawn-upon bank. The proceeds are then credited to

An OVERTHECOUNTER COMPLEX OPTION that allows the buyer to lock in gains at prespecified evaluation intervals if the option is INTHEMONEY at such points; gains are not relinquished if the market subsequently

System using some or all of its output as its input.

A method for investments and securities used by a business or corporation owned by specific set of people.