Accounting idea that any change in the market value of an asset or liability is not recognized as a profit or loss until the asset is sold or the liability discharged.

Actual gain or loss that happens when an asset is turned into into cash at fair market value in a transaction. Also called realized gain/loss. See also paper profit (or loss).

How the funds left in a retirement plan are allocated when the employee leaves the company before he is vested. The funds are disbursed among other participants or used to cover expenses.

Form of coding that allows information from one site to be displayed on a computer or another webpage as a continuous stream of information. People can subscribe to feeds that interest them.

The number of pieces of paper found in a package. An office ream has 500 sheets of paper while a printer ream has 516 and a traditional ream features 480 pieces.

1. Recognition that it is not possible to declare with absolute certainty that an event will or will not happen. 2. Qualification that while a standard conforms to limits it is not

Reasonable compensation is compensation, which is consistent with the normal reward for any employee for the work performed or duties that are involved.

Reasonable cost is a price that is consistent with what a reasonable person would pay in the same or similar circumstances for the same business or for the same or similar item.

This term refers to the lack of proof that prevents a judge or jury from convicting a defendant a crime. The prosecuting attorney must provide proof beyond a reasonable doubt to establish

This term refers to an ordinary person who exercises care while avoiding extremes of boldness and carefulness. This term does not apply the same to each as each age group behaves differently.

Period determined from trade practice, custom, trade practice, or from circumstances like those at issue, as the time required completing a transaction or contract without a specific maturity date.

This term refers to a company that obtains reinsurance coverage

This term refers to a charge paid by the passenger to change his or her ticket; does not refer to a reissuance.

This term refers to the returning of something back to its original factory specifications, by carrying out replacement of parts or repair as necessary. See also reconditioning, refurbishing, and remanufacturing.

1. Remembrance of what has been heard, seen. Also, see: recall test. 2. Removal of a contaminated or defective good by its manufacturer , either voluntarily or when forced by a watchdog

This term refers to the number of records gathered in a database search divided by the total number of records indexed on that subject in the catalog. See also precision ratio.

The advertising effect of print media when a subject is asked if he or she remembers any of the advertising messages. Prompted recollection is aided recall, unprompted is called unaided recall.

This rule refers to the addition of a gain that has been realized on a depreciable asset when the asset has sold for more than its book value, as taxable income

This term refers to someone making a complete career change later in their life. This change is usually intended to pursue a dream job or a major change in the lifestyle.

An event that triggers a recasting of the payment plan for an ARM mortgage. For instance, if the borrower makes a minimum payment for 5 years, the payment schedule can be recast