Out Of Pocket Maximum
An out‑of‑pocket (OOP) maximum — sometimes called an out‑of‑pocket limit — is the most you will have to pay in a plan year for…
Outlay Cost
An outlay cost (also called an explicit cost) is a cash expense actually paid to outside parties in order to implement a strategy, operate,…
Outcome Bias
Definition Outcome bias is the tendency to judge the quality of a decision by its outcome rather than by the decision-making process that produced…
Definition Of The Office Of Thrift Supervision Ots
Definition – The Office of Thrift Supervision (OTS) was a bureau within the U.S. Department of the Treasury created to charter, regulate, examine and…
Other Long Term Liabilities
A concise definition – Other long‑term liabilities is a balance‑sheet line item that groups together a company’s obligations due more than 12 months in…
Other Current Liabilities
Other current liabilities are a catch‑all category on a company’s balance sheet that groups together short‑term obligations due within 12 months that are not…
Other Current Assets Oca
Key takeaways – Other current assets (OCA) are miscellaneous, short‑term asset items on the balance sheet that don’t fit common current‑asset line items (cash,…
Other Post Retirement Benefits
Other post‑retirement benefits (often called “other post‑employment benefits” or OPEB) are non‑pension benefits that an employer provides to employees after they retire. Common OPEB…
Other Comprehensive Basis Of Accounting
Other Comprehensive Basis of Accounting (OCBOA) refers to any accounting framework other than U.S. Generally Accepted Accounting Principles (GAAP) that is used to prepare…
Otcqx
• The OTCQX is the highest-quality tier of the over‑the‑counter (OTC) market operated by OTC Markets Group. It hosts U.S. and international companies that…