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Definition of Direct placement
Selling a new issue not by offering it for sale publicly, but by placing it with one of several
The amount of borrowing that leasing displaces. Firms that do a lot of leasing will be
a cost that is distinctly traceable to a particular cost object
A cost that can be clearly associated with specific activities or products.
see variable costing
A costing methodology that only assigns direct labor and material costs
Costs that are readily traceable to particular products or services.
The direct transfer of payroll funds from the company bank account
A system where funds are electronically credited to your account by a financial institution or a payroll service. For example, you can arrange with your employer to have your pay cheques automatically deposited into your no fee bank account.
A method of cash budgeting based on detailed estimates of cash receipts and cash
the time spent by individuals who work specifically
Labor that is specifically incurred to create a product.
Lease in which the lessor purchases new equipment from the manufacturer and leases it to the
a readily identifiable part of a product; the cost of such a part
The cost of all materials used in a cost object, such as finished goods.
The variance between the budgeted and actual mixes of
A method of preparing the operating section of the Statement of Cash Flows that uses the company’s actual cash inflows and cash outflows.
a service department cost allocation approach
A format for the operating section of the cash-flow statement that reports actual cash receipts and cash disbursements from operating activities.
Commercial paper sold directly by the issuer to investors.
For foreign exchange, the number of U.S. dollars needed to buy one unit of a foreign currency.
Advertising designed to elicit sales to customers who can be
Direct search market
Buyers and sellers seek each other directly and transact directly.
Direct stock-purchase programs
The purchase by investors of securities directly from the issuer.
Direct write-off method
A method of adjusting accounts receivable to the amount that is expected to be collected by eliminating the account balances of specific nonpaying customers.
A member of a company’s Board of directors.
Foreign direct investment (FDI)
The acquisition abroad of physical assets such as plant and equipment, with
a cost that cannot be traced explicitly to a particular
A cost that is not directly associated with a single activity or event. Such
Costs that are necessary to produce a product/service but are not readily traceable to particular products or services – see overhead.
The cost of any labor that supports the production process, but which is
A method of preparing the operating section of the Statement of Cash Flows that does not use the company’s actual cash inflows and cash outflows, but instead arrives at the net cash flow by taking net income and adjusting it for noncash expenses and the changes from last year in the current assets and current liabilities.
A format for the operating section of the cash-flow statement that
For foreign exchange, the number of units of a foreign currency needed to buy one U.S.$.
Taxes paid by consumers when they buy goods and services. A sales tax is an example.
Interac® Direct Payment
Instead of paying with cash or a credit card, Interac direct Payment allows you to pay for your purchase with a debit card, such as your bank card. The amount of the purchase is electronically debited, or withdrawn, from your bank account (see debit card).
A bank depositing Eurodollars with (selling Eurodollars to) another bank is often said to be
pre-authorized direct deposit
A system where funds are electronically credited to your account by a financial institution or a payroll service.
The sale of a bond or other security directly to a limited number of investors.
Sale of securities to a limited number of investors without a public offering.
Sale of stocks, bonds or other investments directly to an institutional investor or individuals. Prior registration with the regulatory authorities is not required if the securities are purchased for investment as opposed to resale.
This subject of replacement of existing policies is covered because sometimes existing life insurance policies are unnecessarily replaced with new coverage resulting in a loss of valuable benefits. If someone suggests replacing your existing coverage, insist on having a comparison disclosure statement completed.
Replacement Capital Expenditures
Capital expenditures required to replace productive
Idea that future replacement decisions must be taken into account in selecting
Cost to replace a firm's assets.
an amount that a firm would pay to replace an asset or buy a new one that performs the same functions as an asset currently held
The cost that would be incurred to replace an existing asset with one having the same utility.
The frequency with which an asset is replaced by an equivalent asset.
Parts requiring some modification before being substituted
Current cost of replacing the firm's assets.
The amount necessary to duplicate a company's assets at current
Cost of acquiring a new asset to replace an existing asset with the same functional utility.
Stock replacement strategy
A strategy for enhancing a portfolio's return, employed when the futures
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