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

Category: F

FINANCIAL MODEL

Equations that represent how a firm will react to different events. It estimates the outcome of the event and the firm’s profit. It is used before funds are given to a project

FINANCIAL RISK

The loss that occurs in financing. It impairs profit to cover loss.

FINANCING CASH FLOW

The portion of the corporate CASH FLOW statement depicting the cash inflows and cash outflows that impact a firm

FIRST-IN, LAST-OUT (FILO)

Managing inventory based on the idea that the value is compared between the first and last bought items. The cost of the first good is the same as the cost of the

FISHER CRITERION

The idea that investing in real estate on marginal profot until securites become less risky and more profitable. It is named after Irving Fisher.

FIXED ASSET

An asset that is not sold in normal business. It can be land, property, equipment, vehicles, improvements and other items are not normal business issues.

FIXED INCOME SECURITY

A share that gives fixed income regularly. It can be a bond, certificate of deposit, perferred stock or any other kind of investment. Common stock is not included becasue income varies. The

FIXED PURCHASE OPTION

A rule that lets the lessee buy the equipment on a date at a price lower than the actual cost. It is at a fixed price that is a percentage of the

FLAMMABLE LIQUID

Liquid that has a flash point of 37.8c. This happens when the pressure is less than 60psi. The mix required for a flash point is 99% of the volume and is not

FLIP IN PILL

A POISON PILL that allows existing shareholders of a company that is the subject of a TAKEOVER to buy new shares at a discount; the pill increases DILUTION, and is thus intended

FLUCTUATING WORKWEEK

Paying overtime to a worker with different shifts per week. It makes it easy for accountants.The hourly pay must be above minimum wage. They are paid the same amount each week no

FOIL

A material that is thinner than .15mm. Anything thicker is film. Anything thicker than .25 mm is a sheet.

FOOD BORNE DISEASE

Something carried by food that is contaminated. It can be microbes, metals, solvents, or substances harmful to the body.

FOOTPRINT RATIONALIZATION

The act of streamlining faclities to get rid of redundancy. It is used to decide the size of an operating facilty.

Topic Archives:

Disclaimer

This site contains general legal information but does not constitute professional legal advice for your particular situation. The Law Dictionary is not a law firm, and this page does not create an attorney-client or legal adviser relationship. If you have specific questions, please consult a qualified attorney licensed in your jurisdiction.