Interest cost incurred during the time necessary to bring an asset to the condition and location for its intended use and included as part of the historical cost of acquiring the asset.

Market capitalization/capitalisation (often market cap) is a measurement of size of a business enterprise (corporation) equal to the share price times the number of shares outstanding (shares that have been authorized, issued,

A healthcare plan that allows payment of a flat fee for each patient it covers. Under a capitation, an HMO or managed care organization pays a fixed amount of money for its

A fee, charge or a tax that is levied on a per person basis.

Used in the Prepaid or Dental Health Maintenance Organization (DHMO) environment, this amount is paid to each general dentist proportionate to the number of members who have selected him/her as their primary

Given to sudden and unaccountable changes of mood or behavior.

Japanese accommodation, initially intended for executives, tiny capsules are about 2 meters long by 1.50 wide.

A vehicle established as an authorized INSURER or REINSURER that is used to facilitate a company

An agent who only represents one company exclusively and no one else.

An audience that is stationary and remains in view of a screen for a period of time. Examples include transport (taxis, buses, trains etc.), in-flight advertising on seat-back entertainment systems, overhead storage

An institution intended to provide services to a promoter and his/her associates. Usually, a captive bank is wholly owned subsidiary of a multinational group of companies.

A customer who does not have realistic alternatives to buying power from the local utility, even if that customer had the legal right to buy from competitors.

A finance company owned by a manufacturer to finance dealers’ inventories or to make loans to consumers buying the company’s products.

A marketing term and a strategy for an automobile part or entire vehicle that is foreign-built vehicle and sold under the name of an importer or by a domestic automaker through its

Markets where the potential consumers face a severely limited amount of competitive suppliers; their only choices are to purchase what is available or to make no purchase at all. Captive markets result

A product made specifically to be used with another, such as a refill with a ball-point pen, a blade with a razor, a battery with a torch, etc.

The percentage of generated secondary materials actually recovered from a household or business.

A car title loan, or simply title loan, is a loan where the borrower provides their car title as collateral for a loan.

Calcium carbide (CaC2), used to generate acetylene by reaction with water and formerly used in portable lamps.

The chemical element of atomic number 6, a nonmetal that has two main forms (diamond and graphite) and that also occurs in impure form in charcoal, soot, and coal or carbon dioxide