Operating Cash Flow Ratio

Key takeaways – The operating cash flow (OCF) ratio measures how well a company’s operating cash flow covers its short‑term obligations (current liabilities). –…

Ocean Bill Of Lading

Key Takeaways – An ocean bill of lading (ocean B/L) is a core legal document in international sea transport: it is (1) a contract…

Occurrence Policy

Summary An occurrence policy is a form of liability insurance that covers injuries, property damage, or other losses that “occur” while the policy is…

Occupational Safety And Health Act

• The Occupational Safety and Health (OSH) Act of 1970 is the primary U.S. federal law requiring employers to provide safe and healthful workplaces…

Occupational Labor Mobility

Key takeaways – Occupational labor mobility is the ability of workers to switch occupations or career fields to find employment that matches their skills…

Occupancy Rate

Definition Occupancy rate is the proportion of available space (or resources) that is actually in use, expressed as a percentage. It’s a simple measure…

Options Clearing Corporation Occ

• The Options Clearing Corporation (OCC) is the central clearinghouse and guarantor for U.S. listed options, many futures and options on futures, and certain…

Obsolescence Risk

Obsolescence risk is the risk that a company’s process, product, service, or technology will become outdated or superseded so that it can no longer…

O

Key Takeaways – Off-balance sheet financing (OBSF) is an accounting practice that keeps certain assets, liabilities, or transactions from appearing on a company’s primary…

Obligor

Key takeaways – An obligor (debtor) is a person or entity legally or contractually required to provide a benefit or payment to another party…