Your Free Online Legal Dictionary • Featuring Black’s Law Dictionary, 2nd Ed.

Category: C

CONFLICT OF LAWS

A disagreement among nations or legal codes and different jurisdictions.

CONJOINT ANALYSIS

Research where customers trade off between two products. The most and least preferred analysis is used to evaulate the price an item should be.

CONSENSUAL

A contract that can be oral or written and is agreed to by the parties involved.

CONSISTENCY PRINCIPLE

The idea that once an accounting method is chosen it is followed until the end. If a change is made it must be disclosed and explained. AKA consistency concept. Refer to accounting

CONSTANT VALUE ACCOUNTING

Accounting that displays funds in the same currency rate without inflation to keep comparison easy. AKA constant cost accounting or constant dollar accounting. Refer to in real terms.

CONSUMER LOAN

The money borrowed to a party for their own purposes. The government monitors these loans to protect the consumer and their regulations. AKA comsumer credit or consumer lending.

CONTAINERIZATION

Moving cargo in containers with equipment but there are is no rehandling.

CONTINGENCY TAX

A single event that the government taxes for an economic issue. It can do this for natural distasters, import excess, and recovery.

CONTRACT BUDGET BASELINE

Percentage of the agreed contract price and the calculated expense of the non-priced but allowed changes.

CONTRACT HOLDER

A person or a firm designated as the proprietor of a financial liability or money which is expected to be received (as a return) at a later date. The deal holder gets

CONTRACT UNIT

The amount of the fundamental asset presented through a derivatives deal. For example, the unit of a fold contract signifies 100 ounces of gold. Also known as Trading Unit.

CONTRARIAN

An investor or a plunger who does not act as per conventional wisdom: the person is a pessimist in comparison, to others who are optimist or vice versa. Contrarian ideology is established

CO-OP MAILING

Advertising or offers sent in the same mailing envelope to potential customers from multiple businesses . These businesses work in the same market but have products that do not compete. They co-mail

COST OF CAPITAL

The total costs a firm bears in funding its operations through DEBT and EQUITY, equal to the rate of return needed to induce CAPITAL suppliers to invest or lend. The cost of

CREDIT SUPPORT ANNEX (CSA)

An attachment to the MASTER AGREEMENT framework set forth by the INTERNATIONAL SWAPS AND DERIVATIVES ASSOCIATION that defines credit terms between two COUNTERPARTIES, including credit thresholds, COLLATERAL requirements, and credit termination events.

CURRENT LIABILITIES

Any LIABILITY contract on the corporate balance sheet with a final maturity of less than one year. Common current liabilities include COMMERCIALPAPER, shortterm NOTES, REPURCHASE AGREEMENTS, DEPOSITS, ACCOUNTS PAYABLE, and the current

CYCLE COUNT

Inventory practice where the stock is checked on a regular basis. Each item is counted once in an accounting period. A fast moving or expensive item is inventoried more than less popular

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