Demographics: How to Collect, Analyze, and Use Demographic Data
• Demographics are statistics that summarize who makes up a population and how it is changing. Common measures include age, sex (or gender), income,…
Depth of Market Meaning and How to Use DOM Data
Depth of market (DOM) is a real‑time view of supply and demand for a tradable instrument. It shows outstanding buy and sell orders at…
Custodian: What It Means in Banking and Finance
A custodian (or custodian bank) is a financial institution that holds and protects financial assets—stocks, bonds, cash, and other securities—on behalf of clients. Its…
Demographic Dividend, and How Does It Work?
• Demographic dividend: a rise in economic output per person that can occur when a country’s age structure shifts so that the working-age population…
Depression in the Economy: Definition and Example
• A depression is an unusually deep and long-lasting contraction in economic activity. Two common rules of thumb: it may be described as a…
Custodial Account?
• A custodial account is a financial account opened in a minor’s name and managed by an adult (the custodian) for the minor’s benefit…
De Minimis Tax Rule: Definition, Calculation, and Example
Definitions – Par value: the face amount the issuer pays at maturity (commonly expressed per 100 of par). – Market discount: the difference between…
Depreciation Recapture?
• Depreciation recapture is a tax rule that requires you to pay tax on the portion of a gain from selling a business or…
SEC Release IA-1092: What It Is and Its History
**Summary:** SEC Release IA-1092 is a 1987 interpretive release that clarifies when persons who provide financial planning, pension consulting, or related services fall within…
SEC Form 8-K: Current Report — Definition, Use, and Filing Rules
**Summary:** SEC Form 8-K (Current Report) is a required disclosure that publicly traded U.S. companies must file to report unscheduled material events or corporate…