Category: C

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

Interest cost incurred during the time necessary to bring an asset to the condition and location for its intended use and included as part of the historical cost of acquiring the asset.

The percentage of generated secondary materials actually recovered from a household or business.

Any substance, radionuclide or radiation, that is an agent directly involved in causing cancer. This may be due to the ability to damage the genome or to the disruption of cellular metabolic

Occurs when an employee has reached the highest position level he or she can possibly obtain within an organisation and has no future prospect of being promoted due to a lack of

in finance, is a share of the profits of a successful partnership that is paid to the manager of the partnership (a private equity fund or hedge fund) as a form of

Paperboard is a thick paper based material. While there is no rigid differentiation between paper and paperboard, paperboard is generally thicker (usually over or 10 points) than paper.

A defined benefit retirement plan that maintains hypothetical individual employee accounts like a defined contribution plan.

In business, a cash cow is a product or a business unit that generates unusually high profit margins: so high that it is responsible for a large amount of a company’s operating

In financial accounting, a cash flow statement, also known as statement of cash flows or funds flow statement, is a financial statement that shows how changes in balance sheet accounts and income

Monies paid when goods or services are bought.

Receiving cash in exchange for a financial instrument, such as a stock, or policy or check or guarantee or draft.

Investors use this options contract to swap or exchange a portion of the difference of insurance premiums to losses caused by claims with a fixed payment. New York Catastrophe Exchange is trading

The government department that conducts a regional or national census. This bureau also researches the census results to provide accurate information regarding the country’s people and economy, based on the census data

Measurement of industrial consumption of natural gas or water is taken in this unit. One CCF is 100 cubic feet.

When investors buy a lessor’s ownership interest to share in the income from the leased asset and in the associated tax advantages in proportion to their investment, the Lease arrangement is document

A city-wide, regional, or country-wide business group focused to protect and promote the economic interests of its members through legislative and other means. The International Chamber of Commerce in Paris affiliates most

A change requested or directed in the magnitude and/or composition of a project by a principal or client after the award of contract.

A check’s portion retained as a record by the check writer; for account keeping purposes, such as the stub part of a payroll check. The stub has an area for payments to

A substance that forces change, usually damage, on living organisms or ecosystems, or reduces their ability to cope with environmental changes. This occurs when the substance is released unplanned and unwanted into