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

Category: F

FAR OPTION

Investment with no expiration date used with investment with a larger premuim payout.

FAST TRACKING

Doing more to finish a job early. It replaces sequential relationships with parallel ones.

FDIC INSURED ACCOUNT

An account that is covered for loss because of lender insolvency. The maximum is $250,000 for each account.

FEDEX

The shipping company of federal express in the US.

FF&E

The equipment, fixtures, and items that are personal property.

FIELD OFFICE

The branch office that is away from the firm’s main office.

FILE RECOVERY

Saving deleted files. They are savable by a tool if the space is still there and not overwritten. It requires equipment at times if the file has been replaced. It is different

FINAL MATURITY DATE

Anything later than the maturity date when a payment is due of the principal. AKA legal maturity date.

FINANCIAL BREAK-EVEN POINT

The earning level before taxes that is earned. It isthe earnings for each share that is equal to zero. The higher the figure the more risk.

FINANCIAL GUARANTEE

A bond that gets timely payment to the holder of debt. It cannot be cancelled. It guarantees repayment. Another party may pay if the party borrowing goes into default.

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

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