|
|
|
|
Browse Glossary :
|
|
|
Frequently Searched Terms
|
Definition of CPI
CPIThe "CPI" is short for the Consumer Price Index, which is the monthly measure of consumer goods or services and measures the pace of U.S. inflation. The U.S. Department of Labor publishes the CPI every month.
|
|
|
A |
| Abusive Tax Shelter |
| "Abusive tax shelter" generally refers to a limited partnership or other vehicle that is wrongfully... more |
| | |
| Accelerated Cost Recovery System |
| "Accelerated cost recovery system" is the schedule of depreciation rates allowed for tax... more |
| | |
| Acceleration Clause |
| An "acceleration clause" is a contractual provision stating that the unpaid balance becomes due and... more |
| | |
| Account Executive |
| "Account executive" generally refers to a stock brokerage firm employee who handles securities... more |
| | |
| Accountant |
| An "accountant" is an individual or firm that generally prepares, audits, and/or inspects the... more |
| | |
| Accounting Method |
| "Accounting method" is the method by which income and expenses are arrived at for purposes of... more |
| | |
| Accounting Period |
| "Accounting period" is the period reflected by a company's set of financial statements. An... more |
| | |
| Accounts Payable |
| "Accounts payable" is a company's accounting entry reflecting short term obligations owed to... more |
| | |
| Accounts Receivable |
| "Accounts receivable" is a company's accounting entry reflecting money owed from customers for... more |
| | |
| Accounts Receivable Financing |
| "Accounts receivable financing" is a short-term financing method in which accounts receivable are... more |
| | |
| Accredited Investor |
| "Accredited investor" is a term defined under SEC Regulation D to refer to investors who are deemed... more |
| | |
| Accretion |
| In reference to discount bonds, "accretion" is a straight-line accumulation of capital gains on a... more |
| | |
| Accrual Accounting Method |
| "Accrual accounting" is an accounting method that tries to match the recognition of revenues earned... more |
| | |
| Accrual Basis |
| "Accrual basis" refers to an accounting method in which expenses and income are accounted for as... more |
| | |
| Accrued Interest |
| "Accrued interest" is interest on a loan obligation that has been earned but not... more |
| | |
| Accrued Market Discount |
| "Accrued market discount" is the gain in the value of a discount bond expected from holding it as... more |
| | |
| Accumulated Earnings Tax |
| An "accumulated earnings tax" is a tax imposed by the federal government on companies with retained... more |
| | |
| ACH |
| "ACH" stands for Automated Clearing House and is the national network that allows for transferring... more |
| | |
| Acquiree |
| "Acquiree" refers to a target company being acquired. Also see "Merger" , "M&A Transaction" and... more |
| | |
| Acquirer |
| A firm or company that is acquiring a company. . Also see "Merger", "M&A Transaction" and... more |
| | |
| Acquisition |
| An "acquisition" is when one firm or a company buys another company. This is often referred to as a... more |
| | |
| Acquisition Agreement |
| An "Acquisition Agreement" is a contract where one party is buying the assets or stock of another... more |
| | |
| Acquisition Cost |
| "Acquisition cost" is the expense undertaken to acquire equipment, real property or other... more |
| | |
| ACRS |
| "ACRS" stands for Accelerated Cost Recovery System which is the schedule of depreciation rates... more |
| | |
| Active Income |
| "Active income" is income from an active business as contrasted with passive investment income... more |
| | |
| Active Investing |
| "Active investing" refers to a portfolio securities management strategy in which the manager... more |
| | |
| Actuarial Risk |
| "Actuarial risk" is the risk that the assumptions employed by an actuary to calculate the cost or... more |
| | |
| Actuary |
| An "actuary" is a professional in pension and life insurance matters, experienced in math,... more |
| | |
| Ad Valorem Tax |
| An "ad valorem tax" is a tax based on the value (or assessed value) of... more |
| | |
| Adjustable-Rate Mortgage |
| An "adjustable-rate mortgage" is a mortgage loan where the interest rate is periodically adjusted... more |
| | |
| Adjustable-Rate Preferred Stock |
| "Adjustable-rate preferred stock" is a preferred stock whose dividend changes according to changes... more |
| | |
| Adjusted Gross Income |
| "Adjusted gross income" is a tax term used to determine how much income is taxable. Adjusted gross... more |
| | |
| Adoption Credit |
| The "adoption credit" is a tax credit for qualified adoption expenses incurred for a... more |
| | |
| ADR |
| "American depositary receipt" is a certificate issued by a United States depository bank... more |
| | |
| ADS |
| "American depositary shares" represent foreign shares held in the United States and registered in... more |
| | |
| Advance Directive |
| An "advance directive" is a form of legal document expressing a person's wishes about medical... more |
| | |
| Advance Refunding |
| An "advance refunding" is a financing structure under which new municipal or government bonds are... more |
| | |
| Affidavit of Loss |
| "Affidavit of loss" is a sworn statement describing the particulars and circumstances of the loss... more |
| | |
| Affidavit of Lost Stock Certificate |
| The "Affidavit of Lost Stock Certificate" is a legal form used by a stockholder to represent under... more |
| | |
| Affiliate Agreement |
| An "Affiliate Agreement" is a legal contract between a Web site operator and a third party that... more |
| | |
| Affiliated Corporation |
| "Affiliated corporation" is a corporation that is usually connected through common ownership or... more |
| | |
| After-Hours Trading |
| "After hours trading" refers to securities trading by investors that takes place after regular... more |
| | |
| Agency Bond |
| An "agency bond" is a debt security issued by a Federal government-sponsored enterprise and... more |
| | |
| Agent |
| An "agent" is person or entity who is formally authorized to act on another's behalf. The... more |
| | |
| AGI |
| "Adjusted gross income" is a tax term used to determine how much income is taxable. Adjusted gross... more |
| | |
| Agreement among Underwriters |
| "Agreement among underwriters" is a contract among participating members of a syndicate that... more |
| | |
| Agreement for Professional Services |
| An "Agreement for Professional Services" is a contract between two or more parties where the one... more |
| | |
| Agreement of Sale |
| An "Agreement of Sale" is a contract between seller and buyer in which they reach a meeting of... more |
| | |
| Ahead of Itself |
| "Ahead of itself" generally refers to stocks that are overbought on a fundamental... more |
| | |
| Alan Greenspan |
| Alan Greenspan is the former Chairman of the Board of Governors of the Federal Reserve System, over... more |
| | |
| Algorithmic Trading |
| "Algorithmic trading" refers to securities trading in which buy or sell orders are determined by a... more |
| | |
| Alimony |
| "Alimony" refers to temporary or permanent financial support paid by one spouse to another,... more |
| | |
| Alternative Minimum Tax |
| "Alternative minimum tax" or "AMT" is a federal tax designed to prevent wealthy taxpayers from... more |
| | |
| Amended Return |
| "Amended return" is a tax return filed in order to make modifications or corrections to a tax... more |
| | |
| American Depositary Receipt |
| "American depositary receipt" is a certificate issued by a United States depository bank... more |
| | |
| American Depositary Share |
| "American depositary shares" represent foreign shares held in the United States and registered in... more |
| | |
| American Option |
| An "American option" refers to a stock option that can be exercised before and up to its expiration... more |
| | |
| American Stock Exchange |
| The "American Stock Exchange" or "AMEX" is a U.S. stock exchange based in New... more |
| | |
| AMEX |
| The "AMEX" or "American Stock Exchange" is a U.S. stock exchange based in New... more |
| | |
| Amortization |
| "Amortization" is the repayment of a bond or loan by regular principal... more |
| | |
| AMT |
| The "AMT" or "Alternative Minimum Tax" is a federal tax designed to prevent wealthy taxpayers from... more |
| | |
| Analyst |
| An "analyst" typically refers to a professional employed by a securities brokerage firm or mutual... more |
| | |
| Angel Investor |
| A person who provides funds for small start-up companies or... more |
| | |
| Annual Credit Report |
| The federal Fair Credit Reporting Act (FCRA) requires each of the nationwide consumer reporting... more |
| | |
| Annual Meeting |
| The "annual meeting" is the meeting of the stockholders of a company held once a year. At the... more |
| | |
| Annual Percentage Rate |
| "Annual percentage rate" is the interest charged on a debt, expressed as a yearly rate. For... more |
| | |
| Annual Report |
| An "annual report" is a yearly report of a company's financial condition and operations, issued... more |
| | |
| Annuity |
| "Annuity" is a series of fixed (or sometimes variable) payments paid at regular intervals (such as... more |
| | |
| Anti-Dilution Provision |
| An "anti-dilution provision" is a provision in an stock investment contract or company charter... more |
| | |
| Appraisal |
| "Appraisal" is a valuation of property (such as of real estate or of a business) based on an... more |
| | |
| Appraisal Fee |
| An "appraisal fee" is the fee charged by an appraiser to deliver a professional opinion as to the... more |
| | |
| Appraisal Rights |
| "Appraisal rights" represent the right under state corporation law of stockholders in a merger to... more |
| | |
| Appraised Value |
| "Appraised value" is a valuation of property (such as of real estate or of a business) based on an... more |
| | |
| Appraiser |
| "Appraiser" is an individual or organization who estimates the fair market value of property (such... more |
| | |
| APR |
| The "APR" or "annual percentage rate" is the interest charged on a debt, expressed as a yearly... more |
| | |
| Arbitrage |
| "Arbitrage" is the buying and selling of a security at two different prices in two different... more |
| | |
| Arbitrageur |
| An "arbitrageur" is a person who engages in arbitrage, purchase or selling securities in multiple... more |
| | |
| Arbitration Agreement |
| An "Arbitration Agreement" is an agreement between two or more parties to resolve a dispute through... more |
| | |
| ARM |
| An "ARM" or "adjustable-rate mortgage" is a mortgage loan where the interest rate is periodically... more |
| | |
| ARPS |
| "ARPS" or "Adjustable-rate preferred stock" is a publicly traded security that may be... more |
| | |
| Articles of Incorporation |
| The "Articles of Incorporation" is the document filed with a state government that officially... more |
| | |
| Assessed Value |
| "Assessed value" is the dollar value assigned to property by a municipality for the purpose of... more |
| | |
| Assessor |
| "Assessor" is the local or city government official who determines the fair market value of... more |
| | |
| Asset |
| An "asset" is any property that has... more |
| | |
| Asset Allocation |
| The term "asset allocation" refers to the process of dividing investments among different kinds of... more |
| | |
| Asset Class |
| "Asset class" is a specific category of assets or investments, such as domestic stocks, bonds, real... more |
| | |
| Asset-backed Security |
| "Asset-backed security" is a security that is collateralized by loans, leases, receivable, or... more |
| | |
| Asset-based Financing |
| "Asset-based financing" refers to a security in which lenders and equity investors look principally... more |
| | |
| Assets |
| "Assets" typically refers to a company's resources having economic value, such as cash,... more |
| | |
| Assignable Contract |
| An "assignable contract" is a contract that permits a contract party to convey his or her rights in... more |
| | |
| Assignment |
| The term "assignment" refers to the method of transferring a right or contract from one person to... more |
| | |
| Assignment of Lease |
| An "Assignment of Lease" is a transfer by the tenant under a lease in its interest in the lease to... more |
| | |
| Assumable Mortgage |
| An "assumable mortgage" is a mortgage that can be transferred to the buyer of a real estate... more |
| | |
| At Par |
| "At par" means a price equal to nominal or face value of a security. Sometimes, "at par" refers to... more |
| | |
| At Risk Rules |
| The term "at risk rules" refers generally to the rules under the Internal Revenue Code that the... more |
| | |
| At Will Employment |
| "At Will Employment" is an employment relationship where either the employer or the employee can... more |
| | |
| At-The-Close Order |
| The term "at-the-close-order" refers to a securities order to execute a buy or sell within the last... more |
| | |
| At-The-Opening-Order |
| An "at-the-opening-order" is an order to buy or sell securities at the opening price on a trading... more |
| | |
| ATM |
| "ATM" stands for "automated teller machine" which is a computer controlled terminal which allows... more |
| | |
| Attorney-in-Fact |
| An "attorney-in-fact" is an authorization to act on someone else's behalf in a legal or... more |
| | |
| Attornment |
| "Attornment" typically refers to an act or agreement by a tenant in accepting a replacement... more |
| | |
| Audit |
| An "audit" is an examination of a company's financial and accounting books and records by an... more |
| | |
| Auditors Report |
| An "auditors report" is a report of an outside accounting firm about the accuracy of the... more |
| | |
| Authorized Stock |
| "Authorized stock" is the maximum number of shares authorized for issuance by a company's... more |
| | |
| Automated Clearing House |
| "Automated Clearing House" is the national network that allows for transferring funds... more |
| | |
| Automated Teller Machine |
| An "automated teller machine" is a computer controlled terminal which allows customers to make... more |
| | |
| Automatic Extension |
| An "automatic extension" refers to an extension automatically granted to file a tax... more |
| | |
| Automatic Investment Plan |
| An "automatic investment plan" is an investment program in which funds are automatically... more |
| | |
| Automatic Reinvestment Plan |
| An "automatic reinvestment plan" is an investment program in which capital gains, dividends, or... more |
| | |
| Automatic Stay |
| An "automatic stay" is a law that goes into effect immediately upon filing a bankruptcy petition.... more |
| | |
| Available Credit |
| "Available credit" is the unused portion of a line of credit for which a person or firm is... more |
| | |
| Average Cost |
| "Average cost" typically refers to the average cost of stock or other securities bought at... more |
| | |
Browse Glossary :
|
Stock Investing
Mutual Funds
Bonds
Option/Futures
Annuities
Real Estate Investing
College Savings
401( k ) & IRAs
Home Buying/Selling
Mortgages
Credit Cards
Savings/Credit
Taxes
Estate Planning
Retirement
Insurance
Saving Money
Glossary
Directory
Credit Reports
Newsletters
Answers
Quizzes
Tip of The Day
Forms & Agreements
