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0x Protocol | # 0x (ZRX) Protocol: What It Meant and How It Worked
## What Was the 0x (ZRX) Protocol?
The 0x (zero x) protocol enabled the peer-to-peer exchange of assets on the Ethereum blockchain. It was launched in 2017 by ZeroEx Labs, an organization based in San Francisco. The protocol itself was not, by the developer's defin... |
1%/10 Net 30 | # What Does 1%/10 Net 30 Mean in a Bill’s Payment Terms?
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*— Paige McLaughlin / Investopedia*
> **Definition**
>
> Th... |
10-K | # 10-K: Definition, What's Included, Instructions, and Where to Find It
> **Definition**
>
> Form 10-K is a required annual filing where a company details its financial situation and circumstances for the prior year.
## What Is Form 10-K?
Form 10-K is an annual financial report that publicly-traded companies must fi... |
Value Reporting Form | # SEC Form 10-Q: Definition, Deadlines for Filing, and Components
:max_bytes(150000):strip_icc()/10q_final-... |
10-K Wrap: What It Is, How It Works, Elements | # 10-K Wrap: What It Is, How It Works, Elements
> **Definition**
>
> A 10-K wrap is a summary report that combines the performance data from a 10-K report with additional commentary, such as a letter to shareholders and corporate vision statement.
## What Is a 10-K Wrap?
A 10-K wrap is a summary report of a company'... |
10-Year Treasury Note | # 10-Year U.S. Treasury Note: What It Is and Investment Advantages
> **Definition**
>
> A 10-year U.S. Treasury note is a debt security issued by the U.S. and is a loan made by the investor to the government with a maturity of 10 years from the date it's issued.
## What Is a 10-Year Treasury Note?
The 10-year Treasu... |
100% Equities Strategy | # 100% Equities Strategy: What it Means, How it Works
## What Is a 100% Equities Strategy?
A 100% equities strategy is a strategy commonly adopted by pooled funds, such as a [mutual fund](https://www.investopedia.com/terms/m/mutualfund.asp), that allocates all investable cash solely to stocks. Only equity securities ... |
1040 U.S. Individual Tax Return Form | # Form 1040: U.S. Individual Tax Return Definition, Types, and Use
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*— Investopedia / Mira Norian*
## What Is Form 1040: U.S. Indiv... |
1040A Form | # Form 1040-A: U.S. Individual Tax Return: Overview
## What Was Form 1040-A: U.S. Individual Tax Return?
Form 1040-A of the Internal Revenue Service (IRS) was a simplified version of Form 1040 used by U.S. taxpayers to file an annual income tax return. To have been eligible to use Form 1040-A, an individual needed to... |
1040EZ Form | # What Was Form 1040EZ, and Why Is It No Longer Used?
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*— Kameleon007 / Getty Images*
> **Defi... |
SEC Release IA-1092 | # SEC Release IA-1092: What it is, History
> **Definition**
>
> SEC Release IA-1092 is a memo from the SEC that clarifies state and federal laws for investment advisers and financial planners, building on the Investment Advisers Act of 1940.
## What Is SEC Release IA-1092?
SEC Release IA-1092 is a release from the [... |
12B-1 Fee | # Understanding 12b-1 Fees: What They Are and How They Impact Mutual Funds
> **Definition**
>
> A 12b-1 fee is an annual charge mutual funds assess against investors to cover the costs of selling shares in the mutual fund to other investors.
## 12B-1 Fee: What It Is and What You Should Know
A 12b-1 fee, named after ... |
11th District Cost of Funds Index (COFI) | # 11th District Cost of Funds Index: What It is, How It Works
## What Is the 11th District Cost of Funds Index?
The 11th District Cost of Funds Index (COFI) was a monthly index that reflected the average interest rate paid by savings institutions in Arizona, California, and Nevada on checking and savings accounts. It... |
125% Loan | # 125% Loan: What It is, History, Pros and Cons
## What Is a 125% Loan?
A 125% loan is a type of leveraged loan, typically a [mortgage](https://www.investopedia.com/terms/m/mortgage.asp) used to [refinance](https://www.investopedia.com/mortgage/refinance/when-and-when-not-to-refinance-mortgage/) a home, which allows ... |
12B-1 Plan | # Understanding 12B-1 Plans: Structure, Fees, and Disclosure Explained
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*— Investopedia / Michela Buttignol*
## What Is a 12B-1 P... |
12B-1 Fund | # 12b-1 Fund: What It Means and how It Works
## What Is a 12b-1 Fund?
A 12b-1 fund is a mutual fund that charges its holders a 12b-1 fee. A [12b-1 fee](https://www.investopedia.com/terms/1/12b-1fees.asp) pays for a mutual fund’s distribution and marketing costs. It is often used as a commission to brokers for selling... |
130-30 Strategy | # Understanding the 130-30 Strategy: Investing Benefits & Risks
## What Is the 130-30 Strategy?
The 130-30 strategy is a long/short equity strategy used by institutional investors. It allocates 130% of starting capital to long positions and shorts poor performing stocks for the required 30% extra investment. The 130-... |
18-Hour City | # 18-Hour City: What it Means, How it Works, Examples
## What Is an 18-Hour City?
Economists and real estate investors use the term 18-hour city to describe a mid-size city with attractive amenities, higher-than-average population growth, and a lower [cost of living](https://www.investopedia.com/terms/c/cost-of-livin... |
183-Day Rule | # 183-Day Rule: Definition, How It's Used for Residency, and Example
:max_bytes(150000):strip_icc()/183-da... |
1979 Energy Crisis | # 1979 Energy Crisis: Definition, History, Causes, and Impact
> **Definition**
>
> The 1979 energy crisis was a global event marked by a sharp rise in oil prices and panic buying, mainly due to geopolitical turmoil in Iran that disrupted crude oil supply.
## What Was the 1979 Energy Crisis?
The 1979 energy crisis, t... |
2-2-8 Adjustable-Rate Mortgage (2/28 ARM): Meaning, How It Works | # 2-2-8 Adjustable-Rate Mortgage (2/28 ARM): Meaning, How It Works
Homebuyers face may choices in types of mortgages, from longer-term fixed rate loans to shorter-term adjustable-rate loans. A 2/28 adjustable-rate mortgage is one type of adjustable rate mortgage that is less common than the traditional 30-year fixed m... |
2-1 Buydown | # What Is a 2-1 Buydown Loan and How Do They Work?
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*— I... |
2000 Investor Limit: What It is, How It Works, Example | # 2000 Investor Limit: What It is, How It Works, Example
## What Is the 2000 Investor Limit?
The 2,000 Investor Limit is a stipulation required by the [Securities & Exchange Commission (SEC)](https://www.investopedia.com/terms/s/sec.asp) that mandates a company that exceeds 2,000 individual investors, and with more t... |
2011 U.S. Debt Ceiling Crisis: Meaning and Outcome | # 2011 U.S. Debt Ceiling Crisis: Meaning and Outcome
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*— Bloomberg Creative Photos / Getty Images*
> **D... |
25% Rule: What it Means, How it Works, Rules | # 25% Rule: What it Means, How it Works, Rules
## What Is the 25% Rule?
There are two common uses of the "25% rule." One uses it to refer to long-term government debt in relation to its annual budget, and the second is to determine intellectual property royalties.
1. The 25% rule is the concept that a local governm... |
3-2-1 Buydown Mortgage: Meaning, Pros and Cons, FAQs | # 3-2-1 Buydown Mortgage: Meaning, Pros and Cons, FAQs
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*— Investopedia / Yurle Villegas*
A 3-2-1 buydown mor... |
3-6-3 Rule: Slang Term for How Banks Used to Operate | # 3-6-3 Rule: Slang Term for How Banks Used to Operate
## What Is the 3-6-3 Rule?
The 3-6-3 rule is a slang term that refers to an unofficial practice in the [banking](https://www.investopedia.com/personal-finance/banks-pay-highest-interest-rates-savings-accounts/) industry in the 1950s, 1960s, and 1970s that was the... |
3/27 Adjustable-Rate Mortgage (ARM) | # 3/27 Adjustable-Rate Mortgage (ARM)
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*— Investopedia / Sydney Saporito*
A 3/27 adjustable-rate mortga... |
3C1 | # What Is 3C1 and How Is the Exemption Applied?
3C1 refers to a portion of the [Investment Company Act of 1940](https://www.investopedia.com/terms/i/investmentcompanyact.asp) that allows private investment companies to be considered exceptions to certain regulations and reporting requirements stipulated by the [Securi... |
Understanding the 3(c)(7) Exemption From SEC Regulations | # Understanding the 3(c)(7) Exemption From SEC Regulations
## What Is the 3(c)(7) Exemption?
The 3(c)(7) exemption, part of the [Investment Company Act of 1940](https://www.investopedia.com/terms/i/investmentcompanyact.asp), enables qualifying private investment funds to avoid certain SEC regulations. By meeting crit... |
Understanding 3D Printing: Process, Uses, and Industry Examples | # Understanding 3D Printing: Process, Uses, and Industry Examples
## What Is 3D Printing?
Three-dimensional (3D) printing is revolutionizing how industries manufacture products. By creating objects from digital designs with thin, fused layers of materials, 3D printing enhances productivity and opens new avenues for i... |
3P Oil Reserves: What it Means, How it Works | # 3P Oil Reserves: What it Means, How it Works
## What Are 3P Oil Reserves?
3P oil reserves are the total amount of reserves that a company estimates having access to, calculated as the sum of all [proven](https://www.investopedia.com/terms/p/proven-reserves.asp) and [unproven](https://www.investopedia.com/ask/answer... |
30-Year Treasury: Meaning, History, Examples | # 30-Year Treasury: Meaning, History, Examples
## What Is the 30-Year Treasury?
The 30-Year Treasury is a U.S. Treasury debt obligation that has a maturity of 30 years. The 30-year Treasury used to be the [bellwether](https://www.investopedia.com/terms/b/bellwether.asp) U.S. bond but now most consider the 10-year Tre... |
341 Meeting: What It Is, How It Works, Example | # 341 Meeting: What It Is, How It Works, Example
> **Definition**
>
> After you've filed for bankruptcy, there are several steps before the judge's decision. One of the first is the 341 meeting, or meeting of creditors. In this meeting, you'll meet with your case trustee and creditors to establish the facts of your ca... |
401(a) Plan: What It Is, Contribution Limits, and Withdrawal Rules | # 401(a) Plan: What It Is, Contribution Limits, and Withdrawal Rules
> **Definition**
>
> A 401(a) plan is a retirement savings program created and managed by certain public-sector or non-profit employers, where contribution rules and investment choices are primarily set by the employer. It's generally mandatory for e... |
403(b) Plan | # What Is a 403(b) Tax-Sheltered Annuity Plan?
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*— Investopedia / Michela Buttignol*
> **Definition**
>
> A 403(b) plan, also kno... |
401(k) Plan | > **Definition**
>
> A 401(k) plan is a tax-advantaged retirement savings plan.
## What Is a 401(k) Plan?
A 401(k) plan is a tax-advantaged retirement savings plan. Named after a section of the U.S. Internal Revenue Code, the 401(k) is a defined-contribution plan provided by an employer. The employer may match employ... |
408(k) Plan: What it is, How it Works, Compared to 401(k) | # 408(k) Plan: What it is, How it Works, Compared to 401(k)
## What Is a 408(k) Plan?
The term 408(k) account refers to an employer-sponsored retirement savings plan. A 408(k) plan allows employees to put aside pretax dollars for retirement that grow on a tax-deferred basis, making it a type of [individual retirement... |
412(i) Plan | # 412(i) Plan: What it Means, How it Works
## What Was a 412(i) Plan?
A 412(i) plan was a [defined-benefit pension plan](https://www.investopedia.com/terms/d/definedbenefitpensionplan.asp) that was designed for small business owners in the U.S. It was classified as a tax-qualified [pension plan](https://www.investope... |
457 Plan | # What Is a 457 Plan?
> **Definition**
>
> A 457 plan helps reduce an employee's annual income tax with pre-tax retirement savings.
## What Is a 457 Plan?
A 457 plan is a [tax-advantaged](https://www.investopedia.com/terms/t/tax-advantaged.asp) retirement savings plan for many state, local government, and some nonpr... |
5/1 Hybrid Adjustable-Rate Mortgage (5/1 Hybrid ARM) | # 5/1 Hybrid Adjustable-Rate Mortgage (5/1 Hybrid ARM) Examples
## What Is a 5/1 Hybrid Adjustable-Rate Mortgage (5/1 ARM)?
A 5/1 hybrid [adjustable-rate mortgage](https://www.investopedia.com/terms/a/arm.asp) (5/1 ARM) begins with an initial five-year fixed interest rate period, followed by a rate that adjusts on an... |
48-Hour Rule | # 48-Hour Rule: What It is, How It Works, Example
## What Is the 48-Hour Rule?
The 48-hour rule is a requirement that sellers of [to-be-announced](https://www.investopedia.com/terms/t/tba.asp) (TBA) [mortgage-backed securities](https://www.investopedia.com/terms/m/mbs.asp) (MBS) communicate all pool information regar... |
5-6 Hybrid Adjustable-Rate Mortgage (5-6 Hybrid ARM) | # 5/6 Hybrid Adjustable-Rate Mortgage (ARM) Definition
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*— Drazen Zigic / Getty Imag... |
500-Shareholder Threshold | # 500 Shareholder Threshold: What it is, How it Works
## What Was the 500 Shareholder Threshold?
The 500 shareholder threshold for investors is an outdated rule required by the Securities and Exchange Commission ([SEC](https://www.investopedia.com/terms/s/sec.asp)) that triggered [public reporting requirements](https... |
501(c)(3) Organizations | # 501(c)(3) Organization: What It Is, Pros and Cons, Examples
## What Is a 501(c)(3) Organization?
Section 501(c)(3) is a portion of the U.S. [Internal Revenue Code (IRC)](https://www.investopedia.com/terms/i/internal-revenue-code.asp) and a specific tax category for [nonprofit organizations](https://www.investopedia... |
501(c) | # Understanding 501(c) Organizations: Types, Benefits, and Examples
## What Is 501(c)?
501(c) is a subsection of the United States [Internal Revenue Code](https://www.investopedia.com/terms/i/internal-revenue-code.asp) (IRC) that confers tax-exempt status on [nonprofit organizations](https://www.investopedia.com/term... |
51% Attack | # What is a 51% Attack on Blockchain? Risks, Examples, and Costs Explained
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*— Investopedia / Jessica Olah*
## What Is a 51% ... |
52-Week High/Low | # Understanding 52-Week High/Low: Definition, Trading Role, and Examples
> **Definition**
>
> The 52-week high/low marks the highest and lowest prices a stock has traded in a year.
## What Is 52-Week High/Low?
The 52-week high/low is a key technical indicator for traders and investors that helps to determine trading... |
52-Week Range | # 52-Week Range: Overview, Examples, Strategies
## What Is the 52-Week Range?
The 52-week range is a data point traditionally reported by printed financial news media, but more modernly included in data feeds from financial information sources online. The data point includes the lowest and highest price at which a st... |
529 Savings Plan | > **Definition**
>
> Named for a section of the Internal Revenue Code (IRC), 529 plans are tax-deferred savings plans designed to help pay for college expenses. In some states, qualified withdrawals for these costs aren't subject to federal or state taxes.
## What Is a 529 Plan?
As higher education costs continue to ... |
Delinquent | # Understanding Delinquency: Definitions, Examples, and Key Statistics
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*You don't always need to be delinquent to sho... |
8-K (Form 8K) | # Understanding SEC Form 8-K: Key Events and Filing Guide
:max_bytes(150000):strip_icc()/8-k.asp-final-08e181198e5a... |
80-10-10 Mortgage | # 80-10-10 Mortgage: Meaning, Benefits and Examples
## What Is an 80-10-10 Mortgage?
An 80-10-10 [mortgage](https://www.investopedia.com/terms/m/mortgage.asp) is a loan where first and second mortgages are obtained simultaneously. The [first mortgage](https://www.investopedia.com/terms/f/first_mortgage.asp) lien is t... |
80-20 Rule | # The 80-20 Rule (aka Pareto Principle): What It Is and How It Works
> **Definition**
>
> The 80-20 rule is a principle stating that 80% of outcomes or outputs for a given event result from 20% of all causes or inputs.
## What Is the 80-20 Rule?
The 80-20 rule, also known as the [Pareto Principle](https://www.invest... |
83(b) Election | # 83(b) Election: Tax Strategy and When and Why to File
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*An 83(b) election alerts the Internal Revenue Service to tax the electo... |
8(a) Firm | # 8(a) Firm: Meaning, Purpose, Qualifications
## What is an 8(a) Firm?
An 8(a) firm is a [small business](https://www.investopedia.com/small-business-4427743) that is owned and operated by socially and economically disadvantaged citizens and that has been accepted into the 8(a) Business Development Program. This prog... |
90-Day Letter | # 90-Day Letter: What It Means, How it Works
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*— Investopedia / Ryan Oakley*
## DEFINITION of 90-Day Letter
90-Day Lett... |
90/10 Strategy | # 90/10 Investment Strategy by Buffett: Definition, Pros, Cons, & Tips
## What Is the 90/10 Strategy?
Legendary investor [Warren Buffett](https://www.investopedia.com/articles/01/071801.asp) proposed the "90/10" strategy in his 2013 chairman's letter to Berkshire Hathaway shareholders. The strategy calls for putting ... |
A-B Trust | # A-B Trust: Definition, How It Works, and Tax Benefits
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*— shironosov / Getty Images*
#... |
A-Shares | # Understanding China A-Shares: Definition, History & Differences from B-Shares
## What Are China A-Shares?
China A-shares are the stock shares of mainland [China-based companies](https://www.investopedia.com/10-biggest-chinese-companies-5077387) that trade on the two Chinese stock exchanges, the Shanghai Stock Excha... |
AAA | # AAA Credit Rating Explained: Definition, Criteria, and Bond Types
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*— Investopedia / Joules Garcia*
## What Is a AAA Credit... |
AARP | # AARP: Overview, Affiliates, Lobbying for Members Age 50+
> **Definition**
>
> AARP is a nonprofit organization that addresses and advocates for the needs of people who are 50 and older.
## What Is AARP?
AARP is America's leading organization for people aged 50 and older. It is an association that provides benefits... |
Abenomics | # Abenomics: Definition, History, and Shinzo Abe's Three Arrows
:max_bytes(150000):strip_icc()/GettyImages-1163340944-5e1ade02c0ce4f28b15e3ccab0e3a884.j... |
Abnormal Return | # Abnormal Return: Definition, Causes, Example
> **Definition**
>
> An abnormal return is the difference between the actual return of an investment and its expected return, indicating unusually large profits or losses over a specified period.
## What Is an Abnormal Return?
An abnormal return describes the unusually ... |
Ability-to-Pay Taxation | # What Is Ability-to-Pay Taxation?
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*Maldives vacationer can combine time on the ... |
Absolute Advantage | # Absolute Advantage: Definition, Benefits, and Example
> **Definition**
>
> An entity establishes an absolute advantage over its competitors when it can produce more with the same inputs they're using.
## What Is Absolute Advantage?
Absolute advantage is accomplished by creating a good or service at a [lower](http... |
Absolute Return | # Absolute Return: Definition, Example, Vs. Relative Return
> **Definition**
>
> Absolute return is the percentage change in an asset's value over a period, without comparing it to benchmarks.
## What Is Absolute Return?
Absolute return is the return that an [asset](https://www.investopedia.com/terms/a/asset.asp) ac... |
Absorption Costing | # Absorption Costing Explained, With Pros and Cons and Example
> **Definition**
>
> Absorption costing is a managerial accounting method for capturing all the costs related to manufacturing a product.
## What Is Absorption Costing?
Absorption costing, also known as full costing, is an accounting method that assigns ... |
Accelerated Depreciation | # Accelerated Depreciation: What It Is and How to Calculate It
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*— NoNo Flores / Investopedia*
... |
Absorption Rate | # Understanding Absorption Rate in Real Estate: A Complete Guide
## What Is Absorption Rate in Real Estate?
The absorption rate measures how quickly homes are sold in a [market](https://www.investopedia.com/terms/m/market.asp) during a specific period. It's calculated by dividing the number of homes sold by the total... |
Acceptable Quality Level (AQL) | # Understanding Acceptable Quality Level (AQL) in Quality Control
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*— Investopedia / Mi... |
Accepting Risk | # Accepting Risk: Definition, How It Works, and Alternatives
## What Does Accepting Risk Mean?
Accepting risk, or risk acceptance, occurs when a business or individual acknowledges that the potential loss from a risk is not great enough to warrant spending money to avoid it. Also known as "[risk retention](https://ww... |
Acceleration Clause | # Acceleration Clause: Explanation and Examples
## What Is an Acceleration Clause?
An acceleration clause is a contract provision that allows a lender to require a borrower to repay all of an outstanding loan if certain requirements are not met. An acceleration clause outlines the reasons that the lender can demand l... |
Accidental Death Benefits | # Accidental Death Benefit Explained: Coverage and Key Examples
## What Is an Accidental Death Benefit?
An accidental [death benefit](https://www.investopedia.com/terms/d/deathbenefit.asp) is a payment due to the [beneficiary](https://www.investopedia.com/terms/b/beneficiary.asp) of an accidental death insurance poli... |
Accidental Death and Dismemberment Insurance (AD&D) | # Understanding Accidental Death & Dismemberment (AD&D) Insurance
## What Is Accidental Death and Dismemberment (AD&D) Insurance?
Accidental death and dismemberment (AD&D) insurance is insurance—usually added as a rider to a health or [life insurance policy](https://www.investopedia.com/the-best-life-insurance-compan... |
Account Balance | # What Is an Account Balance?
## What Is an Account Balance?
An account balance is the amount of money in a financial repository, such as a savings or checking account, at a specific time. It factors in all debits and credits. Account balances are also shown on billing statements for credit cards, utilities, and loan... |
Account in Trust | # Account in Trust: Definition, Types, Benefits, How to Set One Up
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Account Number | # Understanding and Protecting Your Bank Account Number
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*— Joules Garcia / Investopedia*
> **Definition**
>
> ... |
Account Statement | # Account Statement: Definition, Uses, and Examples
## What Is an Account Statement?
An account statement is a periodic summary of [account activity](https://www.investopedia.com/terms/a/account-activity.asp) with a beginning date and an ending date. The most commonly known are checking account statements, usually pr... |
Accountability | # Accountability: Definition, Types, Benefits, and Example
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*— Madelyn Goodnig... |
Accountant | # What Does an Accountant Do?
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*— Investopedia / Joul... |
Accountant Responsibility | # Accountant Responsibility: Overview and Examples
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*— Investopedia / Paige McLaughlin*
## ... |
Accounting | > **Definition**
>
> Accounting is the process of tracking the income and expenses of a business or other organization.
## What Is Accounting?
Accounting tracks a company's finances, including what comes in, what goes out, and how it all balances. It helps business owners and investors track the company's performance... |
Accounting Conservatism | # Accounting Conservatism: Definition, Advantages and Disadvantages
> **Definition**
>
> Accounting conservatism is a principle that mandates companies report financial information with a great level of care and factor in the worst-case scenarios of their financial futures.
## What Is Accounting Conservatism?
In fin... |
Accounting Cycle | # Complete Guide to the Accounting Cycle: Steps, Timing, and Utility
## What Is the Accounting Cycle?
The accounting cycle systematically tracks and records financial transactions from occurrence to inclusion in financial statements and closing of books. This eight-step process ensures accuracy, leveraging automation... |
Accounting Equation | # Accounting Equation: What It Is and How You Calculate It
> **Definition**
>
> The accounting equation is a core concept of modern accounting that states that a company's assets are the sum of its liabilities and its shareholder equity.
## What Is the Accounting Equation?
The accounting equation is a fundamental co... |
Accounting Information System (AIS) | # Accounting Information System (AIS): Definition and Benefits
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*— Ryan Oakley / I... |
Accounting Policies | # What Are Accounting Policies and How Are They Used? With Examples
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*— Investopedia / Julie Bang*
## What Are ... |
Accounting Method | # Mastering Accounting Methods: Accrual vs. Cash Explained
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*— Sydney Saporito / Investop... |
Accounting Principles | # Accounting Principles: What They Are and How GAAP and IFRS Work
> **Definition**
>
> Accounting principles, such as GAAP or IFRS, are standards set by regulatory bodies that public companies must adhere to for financial reporting disclosures.
## What Are Accounting Principles?
Accounting principles are guidelines ... |
Accounting Profit | # Accounting Profit: Definition, Calculation, Example
## What Is Accounting Profit?
Accounting profit is a company's total [earnings](https://www.investopedia.com/terms/e/earnings.asp), calculated according to [generally accepted accounting principles](https://www.investopedia.com/terms/g/gaap.asp) (GAAP). It include... |
Accounting Rate of Return (ARR) | # What Is Accounting Rate of Return (ARR)?
## What Is Accounting Rate of Return (ARR)?
The accounting rate of return is a capital budgeting metric to calculate an investment's profitability. Businesses use ARR to compare multiple projects to determine each endeavor's expected rate of return or to help decide on an in... |
Accounting Ratio | # Accounting Ratio: Definition and Types
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*— Investopedia / NoNo Flores*
> **Definition**
>
> An accounting rati... |
Accounting Standard | # Accounting Standard Definition: How It Works
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Accounting Theory | # What Is Accounting Theory in Financial Reporting?
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*— Investopedia / Xiaojie Liu*
## What Is Accounting Theory... |
Accounts Payable (AP) | # Understanding Accounts Payable (AP) With Examples and How To Record AP
> **Definition**
>
> Accounts payable is a company’s obligation to pay for goods and services received on credit, typically within 30 to 90 days.
Accounts payable (AP), or simply "payables," is the amount still outstanding that a business owes f... |
Accounts Payable Turnover Ratio | # Accounts Payable Turnover Ratio: Definition, Formula, and Examples
> **Definition**
>
> The accounts payable turnover ratio is a short-term liquidity metric that quantifies the rate at which a company pays its suppliers.
## What Is the Accounts Payable Turnover Ratio?
The accounts payable turnover ratio is a short... |
Receivable | # Accounts Receivable (AR): Definition, Uses, and Examples
> **Definition**
>
> Accounts receivable (AR) refers to the money owed to a business for goods or services that have been delivered but not yet paid for, and it is recorded as a current asset on the company's balance sheet.
## What Is Accounts Receivable (AR)... |
Accounts Receivable Aging | # Accounts Receivable Aging: Definition, Calculation, and Benefits
## What Is Accounts Receivable Aging?
Accounts receivable aging is a periodic report that categorizes a company's [accounts receivable](https://www.investopedia.com/terms/a/accountsreceivable.asp) according to the length of time an invoice has been ou... |
Accounts Receivable Financing | # What Is Accounts Receivable Financing? Definition and Structuring
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*— Investoped... |
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