Activities such as strikes, result in the incurrence of a no-operating loss for the firm, although they are not related to the firm’s business operations.

A rented, borrowed or leased vehicle that is used primarily for business.

The sale of preferred stock by the company is considered a ‘nonparticipating’ investment. The stockholder is eligible for dividend payments and the cost to initiate the fund, in addition to receiving the

A provider who is not contracted with a health plan, or one who is prohibited from participating in Medicare.

The benefits received in the form of a reimbursement when a medical service is delivered by a nonparticipating medical provider.

Non affiliation or non specific ownership with respect to any cause, party or group.

A loan or lease where (1) payment from the lessee is not received on time, (2) payments have stopped, (3) Maturity date has passed and the agreement is still unfulfilled. In these

A mobile source of pollution such as the exhaust from automobile and aircraft.

A market situation which exists due to the fear of a price war. As such, competitors do not reduce prices. They however, focus on building a distinctive image for their brand through

Distributors at various stages of the same supply chain collude to alter the supply and thus the price of goods and services.

A variation of unit sampling wherein the probability of picking some of the samples is zero, and identity of those that will be picked for sampling is unknown.

Advantage gained by a product over its competition not by virtue of its attributes but by the creation of a distinct brand image through exclusive promotions, widespread distribution, superior customer service, etc

Costs such as the administration costs that are a non-contributing factor to the manufacturing cost of a product.

Time that is not spent on the execution of a task or on manufacturing operations.

A person who engages in investment activities but is not involved or affiliated to the SEC or other agencies. Also, a person who is not an investment broker, but is actively involved

A retirement contribution that the employee has earned, but which is yet to be paid by the employer. It is not taxable as it has yet to be received. Employees with high

A benefit plan for an employee that does mandate the filing with the IRS and as such tax deductions in exchange for contributions are not offered. Under the nonqualified plan, certain employees

A retirement plan that does not meet the IRS requirement for tax treatments, and as such they do are not considered to be a qualified retirement plan.

Sometimes referred to as a NonStatutory Stock Option, these easy to set up and administer plans offer employer sponsored stock options. However, they are inferior to the incentive stock option plan as

An abnormal variation that is caused by a few factors, but causes a noticeable defects that are easily detectable. In quality control, these an be identified and eliminated to ensure a high