Financial expenses for the developing, maintaining and increasing circulation of a periodical. Associated financial expense for the circulation of a periodical activities of creating, maintaining and increasing sales.

An IRS test ensuring that a person listed as a dependent on a tax filer’s return is also a citizen. The person must meet certain criteria including being a natural-born or naturalized

Code that identifies cities and their airports. Known as a three-letter IATA code. Examples are NYC for New York, LGA for La Guardia, and JFK for John F. Kennedy.

1. In the modern Western world, it is one of the two major legal systems; the other is common law. Taken from Roman law, it is used in continental Europe, their former

US residents, 16 years of age or older, not employed by any government or military institution, and either employed and unemployed. .

US civilians, 16 or older, who are not in a institution, such criminal, mental, or other types of facilities, or an active duty military personnel. Civilian unemployment rate is included in the

Sheet metal or other material used to enhance the durability or other properties of other metal or material (called substrate) . The cladding is bonded electrically, mechanically, or through other process.

1. A legal assertion; a legal demand; Taken by a person wanting compensation, payment, or reimbursement for a loss under a contract, or an injury due to negligence. 2. Amount a claimant

Determination of whether a CLAIM is covered by an INSURANCE contract. If the contract is written on a claims occurrence basis and a claim arises from an event when the policy is

Two clear and thin hinged-halves of a plastic shell that open and close like a clamshell.

Unobstructed, undistorted view. For material, it is the absence of haze or turbidity. This is measured by means of methods such as ASTM D2457. The measure is a function of light passing

A disaster scenario where various LINES of INSURANCE are simultaneously impacted by losses. The resulting CLAIMS may be particularly large and can negatively impact the financial condition of INSURERS and REINSURERS. See

A rating typically based on superior quality and/or location. In rental management, it is given to properties that generate a maximum rent-per-square-foot.

Common stock providing more voting rights than Class B Shares. The voting rights are spelled out for each class of stock in the firm’s prospectus. See also B Shares; Preferred Shares; Restricted

Legal action involving a large group or class of people. Without having every member of the class join the action, a few individuals initiate a court case becoming representatives of the group

shares in a mutual fund with a backend load. Also known as B Shares. Refer to Class A Shares; Class C Shares for comparison.

A rating typically given to property that generate a lower-than-average rent per square foot. These properties are physically acceptable but have few amenities.

There are five major categories of accounts: (1) Assets, (2) Liabilities, (3) Net assets, (4) monies, and (5) Expenditure. These of these categories of accounts are divided into account groups and subgroups.

Workers are divided into three common categories: (1) Wage and salary worker, who receives daily, weekly, or monthly compensation including commission or tips, (2) Self-employed worker, who owns a business, farm, or

Freight rate based on similar shipping characteristics for goods grouped and classified as the same.