Seller Financing

Seller financing (also called owner financing, seller carryback, purchase‑money mortgage, or a land contract in some states) is a transaction in which the seller…

Seed Capital

Seed capital (also called seed money or seed financing) is the initial capital used to start a new business or advance a business idea…

Stock Exchange Daily Official List Sedol

Key takeaways – SEDOL (Stock Exchange Daily Official List) is a seven-character alphanumeric identifier assigned to securities that trade on the London Stock Exchange…

Sec Yield

The “SEC yield” (most commonly the SEC 30‑day yield) is a standardized metric, required by the U.S. Securities and Exchange Commission, that summarizes a…

Securities Act Of 1933

The Securities Act of 1933 (often called the “1933 Act,” the “Truth in Securities Act,” or the Federal Securities Act) is the foundational federal…

Secular

Key Takeaways – “Secular” refers to long-term, persistent trends or market directions that are largely independent of short-term economic cycles, seasonality, or periodic fluctuations.…

Sector Breakdown

• A sector breakdown shows the percentage of a fund or portfolio invested across industry sectors (e.g., technology, healthcare). – The Global Industry Classification…

Section 1250

• Section 1250 of the Internal Revenue Code governs how gains from the sale of depreciable real property (buildings, rental homes, commercial property, barns,…

Section 1245

Short answer Section 1245 of the Internal Revenue Code (IRC) is a depreciation-recapture rule. When a business sells depreciable or amortizable personal property (and…

Section 1231 Gain

Summary / Key point Section 1231 of the Internal Revenue Code gives favorable tax treatment to gains from the sale or disposition of depreciable…