Category: Finance Dictionary

The process by which management plans, evaluates and controls long term capital investments involving property, plant and equipment.

A table showing the capitalization of a firm, which typically includes the amount of capital obtained from each source – long-term debt and common equity – and the respective capitalization ratios.

A marketing term and a strategy for an automobile part or entire vehicle that is foreign-built vehicle and sold under the name of an importer or by a domestic automaker through its

Steel in which the main alloying element is carbon, and whose properties are chiefly dependent on the percentage of carbon present. Steel whose characteristics are determined by the amount of carbon it

The structure of someone’s personal career chart and how they progress.

Wealthy or upper-class customers who purchase luxury goods and services. Such customers often receive special treatment from businesses. The term was originally used to describe wealthy individuals who traveled in private carriages.

The work of taking something away in a cart or truck and disposing of it.

The reserve requirements (or cash reserve ratio) is a state bank regulation that sets the minimum reserves each bank must hold to customer deposits and notes.

measures how long a firm will be deprived of cash if it increases its investment in resources in order to expand customer sales. It is thus a measure of the liquidity risk

The management and analysis of a company’s cash flows. Careful cash flow management allows a company to estimate the amount of cash that it will have on hand at any one time,

When an organization pays money out for it operations, investments or financing activities.

An ARBITRAGE strategy where a profit can be secured by borrowing funds, using the proceeds to buy the ASSET, and selling a FORWARD or FUTURE on that asset. The arbitrage only exists

Pollution reduction device that eliminates or reduces substantially emissions. Usually attached to a car or engine exhaust system. Converts three specific substances from harmful to benign. Carbon monoxide converts from poisonous gas

The insurance company that transfers to another insurance company the insurance it has written.

A nonprofit, limited liability company (llc) research institution in Germany. It is involved with the gathering of research data that organizes information on economic issues and policies. The institution provides advice to

A time DEPOSIT issued by a BANK to a depositor that pays a fixed or variable INTEREST RATE; in most instances the deposit represents a senior, unsecured LIABILITY of the issuing bank.

As an alternative to the Consumer Price Index, this measurement is used to remove any biases related to new products, any changes in quality, and discounted pricing. The chain weighted CPI uses

The transfer from one aircraft to another aircraft belonging to the same or different airline without a change in the flight number. Known also as a change of equipment or change of

Latest standard time set by a hotel that a hotel guest must formally vacate his or her room without incurring additional charges for another day’s stay. Following a check out, hotels provide

Molecular recombining of two or more chemicals or chemical substances to either produce one or more different chemicals or compounds, or alter the properties of the original chemicals or substances. Most reactions