The operating assets that can be depreciated that do not include land and buildings but does include fixtures and furniture.

The touchable and movable assets of a person. Includes jewelry, vehicles, furniture and art.

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

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

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

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

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

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

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

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

A plan combining a benefit plan and a contribution plan.

The amount of money needed by a business to maintain its normal operations.

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.

A method of product costing where the final cost has been determined after analyzing the market and designing the product to meet demands. See target cost.

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

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

The money amount that a company can pay off for expenses and not compromise the revenue earned.

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

Way a marketer identifies profitable areas to place a new service or product.

Identifying the market to target after research and the development of a specific campaign.