Treasury Strips

Treasury STRIPS (Separate Trading of Registered Interest and Principal of Securities) are zero-coupon securities created from U.S. Treasury bonds and notes by separating (stripping)…

Treasury Stock Method

• The treasury stock method (TSM) is the GAAP-prescribed approach to estimate how many additional common shares would be created by in‑the‑money options and…

Treasury Note

A Treasury note is a marketable U.S. government debt security that pays a fixed interest (coupon) and matures in two to ten years. T‑notes…

Treasurydirect

Key takeaways – TreasuryDirect is the U.S. Treasury’s online portal for buying and holding Treasury securities directly, in electronic (paperless) form. – Available securities…

Treasury Bond T Bond

A Treasury bond (T‑bond) is a marketable, long‑term debt security issued by the U.S. Department of the Treasury to finance government spending. T‑bonds pay…

Travel Expenses

Key takeaways – Travel expenses are costs you incur when traveling away from your tax home for business — generally deductible for businesses and…

Traunch

A traunch (from the French tranche, “slice”) is a portion of an agreed investment that is paid out in stages rather than as one…

Transposition Error

• A transposition error occurs when digits are swapped (for example, recording 27 as 72); it’s a common form of human transcription error in…

Transportation Sector

The transportation sector is the group of companies that move people and goods and that build and operate the infrastructure that enables that movement.…

Translation Exposure

Translation exposure (also called translation risk or accounting exposure) is the risk that a company’s reported financial position and results will change simply because…