Shrinkage

Key takeaways – Inventory shrinkage is the difference between book (recorded) inventory and physical inventory. – Common causes include shoplifting, employee theft, vendor fraud,…

Short Term Debt

Key takeaways – Short-term debt (current liabilities) consists of obligations a company must pay within 12 months or within its operating cycle. – Common…

Short Interest Ratio

The short interest ratio (also called “days to cover”) tells you how many trading days it would take, at the stock’s average daily trading…

Shortfall

A shortfall is the amount by which a required payment, liability, or planned cash need exceeds the cash or assets available to meet it.…

Short Position

A short position is a bet that an asset’s price will fall. To short a stock, a trader borrows shares (via their broker), sells…

Short Put

Key takeaways – A short put (put writing) is an options trade opened by selling a put contract. The seller (writer) receives a premium…

Short Call

A short call (also called writing a call) is an options strategy in which a trader sells a call option, collecting the option premium…

Shell Corporation

A shell corporation is a legal entity that has little or no active business operations and few—if any—significant assets. Shells can be perfectly legitimate…

Shelf Offering

A shelf offering (also called a shelf registration) is a Securities and Exchange Commission (SEC) provision that lets a public company register a block…

Sharing Economy

The sharing economy (also called the share economy, collaborative consumption, or peer economy) is a technology‑enabled peer‑to‑peer model that lets people monetize underused assets…