Receivables (Accounts Receivable) Turnover Ratio
The receivables turnover ratio measures how efficiently a company collects credit sales (payments due from customers). It shows how many times, on average, accounts…
Rebate
• A rebate is money returned or credited to a buyer after they complete a purchase or transaction. It can be delivered immediately as…
rebalancing
Rebalancing is the process of restoring a portfolio to a previously defined target asset allocation after market movements cause asset weights to drift. By…
Real Options
Introduction A real option is the managerial right — but not the obligation — to take specific strategic actions in response to evolving economic,…
Real income
• Real income = nominal income adjusted for inflation; it measures purchasing power rather than just dollar amounts. – Common formulas: Real income =…
Real Gross Domestic Product (Real GDP)
Introduction Real gross domestic product (real GDP) is the inflation-adjusted value of all final goods and services produced by an economy in a given…
Real Estate Settlement Procedures Act (RESPA)
Key takeaways – RESPA (enacted 1975) requires disclosure of settlement costs and prohibits kickbacks, referral fees, and certain abusive practices in most 1–4 unit…
Real Estate Owned (REO)
Key takeaways – REO (real estate owned) refers to properties owned by a lender (often a bank, government entity, or quasi‑government entity such as…
Real Estate Investment Trust (REIT)
Key takeaways – A REIT (real estate investment trust) is a company that owns, operates, or finances income-producing real estate and sells shares so…
Real Estate Investment Groups (REIGs)
KEY TAKEAWAYS – A REIG (real estate investment group) is a pooled-investment business focused primarily on real estate but not subject to REIT rules.…