Category: C

Available money allocated to one’s checking account, in a bank or financial institution, allowing the account owner to write a check or draft against that available amount in the account. These accounts

Organization for emergency response that provides chemical hazard related information on 24-hour basis. It was established by the collective US chemical manufacturers association.

Most senior executive responsible for the development, implementation, and operation of a firm’s information technology (IT) policy. The CIO oversees all of the firm’s information systems (IS) infrastructure within the organization, and

Chromium plating, leather tanning, wood treatment waste stream. Though water soluble, chromates are extremely irritant, and highly toxic, causing liver and kidney damage, and possibly cancer from prolonged exposure.

1. In General, this is a point in a circuit that has a device that can interrupt and shut down the circuit under specific conditions, such as too much flow, heat, fire.

A rating typically based on superior quality and/or location. In rental management, it is given to properties that generate a maximum rent-per-square-foot.

A specific part of formal logic. It is characterized by (1) the non-contradiction of variables and the elimination of double-negative variables, (2) the acknowledging of multiple paths to the same answer, (3)

Documented collection of only the financial document that is processed through the banks without a bill of lading and/or other shipping documents, typically the draft or a bill of exchange. These are

An IRS or corporate test applied to determine the deductibility of business expenses related to entertainment and dining. The test checks that no other motive is involved when incurring these expenses other

Same meaning as client-server architecture.

Date commonly available services are not available because of an advance sell out. Such services are hotel rooms or discounted airline tickets.

Year of termination for a limit or law. An example in taxation is a filing period that ends after a certain number of years. A taxpayer cannot file for a refund and

1. Date of completion of the formalities of a real estate transaction, or a mortgage loan. Known also as closing date. 2. Same meaning as expiration date.

Certified Management Accountant test, administered to individuals who are seeking to become certified. Each state governs its own rules and regulations of this test and certification.

Reciprocal agreement by two or more airlines to offer their passengers single-booking, single-ticketing, and if there is no stopover, single check-in flights to a destination only one of them serves, all with

US adjustable rate mortgage (ARM) using an interest rate based on the cost of funds index (COFI). This is the weighted average that fluctuates typically within 0.3 percent above or below the

Mechanical operation, such as the bending, drawing, hammering, rolling a metal shape into a permanently altered new shape, normally at room temperature. Cold forming increases the hardness and strength of the metal.

Written or oral agreement associated as a second, or side contract made between the original parties, or between a third party and an original party. This typically occurs before or at the

A statement of accomplishment given by a college to students attending and completing a higher learning institution rigor in specific areas of study. This means that required credits have been obtained. Several

1. A letter the bank sends offering a short term loan. It is not a formal commitment. 2. When a parent firm send a letter to their children firms to support them