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

TANDEM PLAN

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

TANGIBLE

Something that has form and exists physically and is discernible by one or more senses.

TANGIBLE ASSET

Assets listed as plant equipment, property including machinery, cash, anything that has a physical existence.

TANGIBLE BOOK VALUE

The value that is calculated by the deduction of assets that are not tangible, expenses for start-up and any financing costs that are deferred from the moral book value, BV, of the

TANGIBLE COMMON EQUITY

Calculated by deducting intangible assets, preferred costs of equity from the book value of a firm.

TANGIBLE COST

The amount that is assigned to the area of business operations like supply payment.

TANGIBLE NET WORTH

A firm’s equity capital calculated by deducting liabilities, prepaid expenses, goodwill and start up and deferred costs from a net total of assets.

TANGIBLE REWARDS

Monetary or material incentive that can be translated into a value of cash.

TANKAN SURVEY

Survey of Japanese businesses done 4 times each year by the Bank of Japan.

TANKTAINER

A tank that has been built on a standard 20 foot frame of a container in order to transport liquids.

TANNING

A chemical treatment that removes any soft, perishable proteins from animal hides and skins that convert it into a durable and flexible leather.

TAP CD

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

TAP FEE

The connection cost when a business or home is connected to the water and public sewer systems.

TARE ALLOWANCE

Part of the gross weight that can be deducted as weight of ghee packaging or container.

TARGET AUDIENCE

The identified group of people who will be the recipients of an advertising campaign. See target population.

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