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September 23, 2025

Appraisal Costs

Title: Appraisal Costs — what they are, why they matter, and how to evaluate them Definition – Appraisal…

September 23, 2025

Applied Economics

Applied economics: a practical guide for decisions Short description Applied economics uses economic theories and real data to…

September 23, 2025

Application Programming Interface

What is an API (Application Programming Interface)? An application programming interface, or API, is a defined set of…

September 23, 2025

Applicable federal rate

What is the Applicable Federal Rate (AFR)? – Definition: The Applicable Federal Rate (AFR) is the minimum interest…

September 23, 2025

Appellate Courts

What are appellate courts? Definition An appellate court (also called a court of appeals) is a higher-level court…

September 23, 2025

Anti trust

What is antitrust? — Definition Antitrust refers to laws and enforcement actions intended to preserve competitive markets by…

September 23, 2025

Anticpatory Breach

Definition An anticipatory breach (also called anticipatory repudiation) happens when one party indicates, before performance is due, that…

September 23, 2025

Anti Dumping Duty

Definition — what an anti-dumping duty is – An anti-dumping duty is a tariff a government places on…

September 23, 2025

Anova

What is ANOVA (analysis of variance) – Definition: ANOVA is a statistical test that checks whether the means…

September 23, 2025

Annuitydue

What is an annuity due? – Definition: An annuity due is a sequence of equal payments made at…

September 23, 2025

Annuity

Annuities — plain-language explainer Definition – An annuity is a contract sold by an insurance company that converts…

September 23, 2025

Annuity Table

What is an annuity table? An annuity table is a ready-made lookup chart that converts a stream of…

September 23, 2025

Annuitization

Annuitization — a clear explanation Definition – Annuitization: the conversion of an annuity contract (an investment you fund…

September 23, 2025

Annuitant

Definition (plain) – Annuitant: the individual who receives the scheduled payouts from an annuity contract or a pension.…

September 23, 2025

Annual report

What is an annual report? An annual report is a yearly document public companies deliver to shareholders that…

September 23, 2025

Annualized Income installment Method

What it is (definition) – The annualized income installment method is an alternative way to compute quarterly estimated…

September 23, 2025

Annualized Income

Definition — annualized income – Annualized income is an estimate of how much income a person, business, or…

September 23, 2025

Annualize

What is annualization (short definition) – Annualization converts a short-term rate, return, or value into the equivalent for…

September 23, 2025

Annual Turnover

Definition — what “annual turnover” means – Annual turnover is the percentage rate at which ownership of something…

September 23, 2025

Annual Return

What is an annual return – Definition: The annual return is the year-by-year average growth rate of an…

September 23, 2025

Animal Spirits

What are “animal spirits”? – Definition: “Animal spirits” is a phrase (coined by John Maynard Keynes) that refers…

September 23, 2025

Angel investor

What is an angel investor? An angel investor is an individual (or an entity controlled by an individual)…

September 23, 2025

Android Operating System

What is the Android operating system (OS)? – Definition: Android is a software platform created to run on…

September 23, 2025

Anchoring

Title: Anchoring in Finance — what it is, how it shows up, and how to manage it Definition…

September 23, 2025

Anchoring And Adjustment

What is anchoring and adjustment? Anchoring and adjustment is a mental shortcut (heuristic) people use when making estimates…

September 23, 2025

Amortized Loan

What is an amortized loan (simple definition) – An amortized loan is a debt that is repaid by…

September 23, 2025

Amortized Bond

What is an amortized bond (brief definition) – An amortized bond is a debt contract in which the…

September 23, 2025

Amortization

What an amortization schedule is – An amortization schedule is a table showing how the remaining balance of…

September 23, 2025

Amortization of Intangibles

Title: Amortization of Intangibles — what it is, how to compute it, and where it appears in the…

September 23, 2025

Amortizable Bond Premium

What is an amortizable bond premium? – Definition: An amortizable bond premium is the amount by which the…

September 23, 2025

Aml

What is anti‑money laundering (AML)? – AML refers to the laws, rules, and processes designed to stop criminals…

September 23, 2025

Amex

What is the American Stock Exchange (AMEX)? Brief answer: The American Stock Exchange is the historic U.S. exchange…

September 23, 2025

Americans With Disabilities Act Ada

What the Americans with Disabilities Act (ADA) is The Americans with Disabilities Act (ADA) of 1990 is a…

September 23, 2025

Americanoption

Title: What an American Option Is — a concise explainer Definition – An American option is an options…

September 23, 2025

American Express Card

What is an American Express card (Amex)? – An American Express card is a payment card product offered…

September 23, 2025

American Dream

Definition – The American Dream is the idea that people can improve their lives through effort, skill, and…

September 23, 2025

Amendedreturn

Definition An amended return is a revised tax return you file with the Internal Revenue Service (IRS) to…

September 23, 2025

Amalgamation

What is an amalgamation? An amalgamation is a corporate combination in which two or more companies join to…

September 23, 2025

Always be Closing

What is “Always Be Closing” (ABC)? – Definition: ABC is a sales motto that urges salespeople to structure…

September 23, 2025

Altman

What the Altman Z‑Score measures – Definition: The Altman Z‑Score is a composite number that estimates a publicly…

September 23, 2025

Alternative Investment

What is an alternative investment? – An alternative investment is any asset class outside the traditional trio of…

September 23, 2025

Alternativeminimumtax

What the Alternative Minimum Tax (AMT) is – Definition: The AMT is a parallel federal tax system designed…

September 23, 2025

Alternative Trading System

Alternative Trading Systems (ATS): a clear explainer Definition – Alternative trading system (ATS): a trading venue that brings…

September 23, 2025

Alternative Depreciation System

Definition — what ADS is – The Alternative Depreciation System (ADS) is a U.S. tax method the IRS…

September 23, 2025

Altcoin

What is an altcoin? – Definition: An altcoin (short for “alternative coin”) is any cryptocurrency or token that…

September 23, 2025

Alphabet Stock

What is an alphabet stock? An alphabet stock is a distinct class of a company’s common shares that…

September 23, 2025

Alpha

What is alpha (α)? – Alpha is the portion of an investment’s return that cannot be explained by…

September 23, 2025

Allowancefordoubtfulaccounts

Definition and purpose – The allowance for doubtful accounts (also called allowance for bad debts) is a management…

September 23, 2025

Allowance For Credit Losses

Definition – Allowance for credit losses is a contra-asset estimate recorded by a seller to reflect the portion…

September 23, 2025

Allowance For Bad Debt

Definition An allowance for bad debt (also called an allowance for doubtful accounts) is a contra-asset valuation account…

September 23, 2025

Allotment

Definition An allotment is the planned assignment or distribution of shares or other resources by a company to…

September 23, 2025

Allocationalefficiency

What is allocational (allocative) efficiency? – Allocational efficiency describes a situation in which resources in an economy are…

September 23, 2025

Allocated Loss Adjustment Expenses Alae

What are Allocated Loss Adjustment Expenses (ALAE)? – Definition: Allocated loss adjustment expenses (ALAE) are claim-related costs that…

September 23, 2025

All Risks

Definition — what “all risks” (open perils) means – “All risks” insurance—also called open-perils or comprehensive coverage—is a…

September 23, 2025

Aleatory Contract

Definition An aleatory contract is an agreement whose performance depends on an uncertain future event. In practice, one…

September 23, 2025

Alangreenspan

Alan Greenspan — clear explainer Who he is (short) Alan Greenspan is an American economist who led the…

September 23, 2025

Airb

Explainer: Advanced Internal Rating-Based (AIRB) approach What AIRB is (short definition) – AIRB is a bank-internal system for…

September 23, 2025

Agribusiness

What is agribusiness? – Agribusiness is the full chain of activities that take raw biological inputs and turn…

September 23, 2025

Agm

What is an Annual General Meeting (AGM)? An annual general meeting (AGM) is a once-a-year gathering where a…

September 23, 2025

Agi

What is Adjusted Gross Income (AGI)? — short definition – Adjusted Gross Income (AGI) is your yearly gross…

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