Loan to Deposit Ratio (LDR)

Key takeaways – The loan‑to‑deposit ratio (LDR) = total loans ÷ total deposits. It measures how much of a bank’s deposit base is deployed…

LLC Operating Agreements

Introduction An LLC operating agreement is a private legal contract among the members (owners) of a limited liability company that sets the rules for…

Living Wage

A living wage is an income level that enables a person (or household) to afford adequate housing, food, healthcare, transportation, childcare, taxes, and a…

Living Trust

A living trust (also called an inter vivos trust) is a legal arrangement created by an individual (the grantor) during the grantor’s lifetime to…

Listed

A listed company is one whose shares are admitted for trading on a recognized stock exchange (e.g., NYSE or Nasdaq). Listing means the company…

Listed Property

Key takeaways – Listed property is tangible property the IRS treats specially because it’s often used for both business and personal purposes (examples: passenger…

Liquidity

Liquidity describes how quickly and easily an asset can be converted into cash at or near its market value. Cash is the most liquid…

Liquidity Trap

A liquidity trap occurs when households, firms, and investors choose to hold cash instead of spending or investing even though interest rates are very…

liquidity risk

• Liquidity risk is the possibility an entity cannot meet short‑term cash needs or cannot buy/sell assets at reasonable prices in required timeframes. (Two…

Liquidity Ratios

Overview / Key Takeaways – Liquidity ratios measure a company’s ability to meet short‑term obligations (typically within 12 months) without raising external capital. –…