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

TARGET MARKET

The particular segment of the market that is the focus for a marketing campaign.

TAP CD

A certificate of large denomination of deposit that is issued at the investor’s request.

TANDEM PLAN

A US subsidized mortgage program where loans enable developers and builders to create not for profit public housing.

TARGET INCOME

Amount of revenue that a company wants to generate in the current accounting period.

TARGET PRICE

An investor’s or analyst’s opinion about a security’s future price that will be offered for the next 12 months.

TARGET ORGAN EFFECT

Symptoms and signs that are produced by substances that will injure a certain part of the body or organs.

TARGET COST

1. Contracting. Final cost that is agreed on. 2. Costing. Final cost of a service or product that needs to be achieved to generate desired sales revenue and income. See target costing.

TARGET FINISH DATE

Calendar date when a project is to be completed. It starts as an estimate and may be changed as the date nears.

TARIFF CONCESSION SCHEME

The Australian Tax that is levied on all imported goods that do not contain any materials that have been produced locally.

TARGET VALUE

The output that is aimed for from process or the results aimed for in admeasurement.

TAX AVOIDANCE

The lawful tax liability minimization that occurs from a sound financial plan. Tax avoidance is legal but tax evasion is not.

TARIFF ANOMALY

Situation where import duties on raw materials, components or partly completed goods are greater than on the finished goods. See tariff escalation.

TARIFF RATE QUOTA

The import quota allowing a limited quantity of merchandise to enter a country that is to be consumed at a tariff at a reduced rate. Tariff quota.

TARIFF RATE

A rate that is derived from data in a tariff of rates such as rating tables and schedules.

TASK

The essential and smallest part of a job that is a unit of work differentiating from other parts of the project.

TARGET PAYOUT RATIO

The amount of money wanted by a company to be able to pay out dividends to its investors.

TARIFF ESCALATION

Situation where import duties on components are lowest and then they increase towards the finished goods. See tariff anomaly.

SYNERGISTIC EFFECT

Interaction between entities, agents, substances or factors to produce a greater effect than the total of all the individual effects. Opposite of antagonism. See synergism.

SYNDROME

A group of symptoms occurring together to indicate a certain disease or condition is present.

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