Amended Tax Return: Who Needs to File One, How, and When
An amended return is a revised tax return you file with the Internal Revenue Service (IRS) to correct or change a previously submitted individual…
Amalgamation: Definition, Pros and Cons, vs. Merger & Acquisition
An amalgamation is a corporate combination in which two or more companies join to form a completely new legal entity. Unlike an acquisition—where one…
Always Be Closing (ABC): Explanation of Motivational Phrase
• Definition: ABC is a sales motto that urges salespeople to structure every interaction so it moves toward completing a sale. “Closing” means obtaining…
Altman Z-Score: What It Is, Formula, and How to Interpret Results
• Definition: The Altman Z‑Score is a composite number that estimates a publicly traded company’s risk of bankruptcy by combining five financial ratios into…
Alternative Investment
• An alternative investment is any asset class outside the traditional trio of publicly traded stocks, bonds, and cash equivalents. Alternatives include tangible items…
Alternative Minimum Tax (AMT): What It Is and How It Works
• Definition: The AMT is a parallel federal tax system designed to make sure taxpayers with relatively large incomes and many tax preferences (deductions,…
Alternative Trading System (ATS) Definition and Regulation
Definition – Alternative trading system (ATS): a trading venue that brings buyers and sellers together electronically but is not a national securities exchange. In…
Alternative Depreciation System (ADS): Definition, Uses, vs. GDS
• The Alternative Depreciation System (ADS) is a U.S. tax method the IRS prescribes for writing off the cost of business assets over a…
Understanding Altcoins: Types, Benefits, and Market Potential
• Definition: An altcoin (short for “alternative coin”) is any cryptocurrency or token that is not Bitcoin. Altcoins are created by developers to serve…
Alphabet Stock: What it Means, How it Works
An alphabet stock is a distinct class of a company’s common shares that is linked to a particular business unit or is otherwise set…