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Definition of Non-reproducible assets
A tangible asset with unique physical properties, like a parcel of land, a mine, or a
A merger or consolidation in which an acquirer purchases the selling firm's assets.
Requirement that none of an order be executed unless all of it can be executed at the specified price.
An arrangement whereby a security issue is canceled if the underwriter is unable
A firm's productive resources.
A common element of a financial plan that describes projected capital spending and the
Value of cash, accounts receivable, inventories, marketable securities and other assets that
Acquisition of another company by purchase of its assets in exchange for cash or stock.
Claims on real assets.
Value of property, equipment and other capital assets minus the depreciation. This is an
Under this translation method, monetary items (e.g. cash, accounts
The difference between total assets on the one hand and current liabilities and noncapitalized longterm
Preferred stock whose holders must forgo dividend payments when the
Include such things as freight, insurance, passenger services, and travel.
Defined benefit pension plans that are not guaranteed by life insurance products. Related:
A shift in the yield curve in which yields do not change by the same
Refer to goods and services produced and consumed domestically that are not close
A cost, such as depreciation, depletion, and amortization, that does not involve any cash outflow.
In a Treasury auction, bidding for a specific amount of securities at the price, whatever it
Nondiversifiability of human capital
The difficulty of diversifying one's human capital (the unique
Risk that cannot be eliminated by diversification.
Claims that cannot be easily bought and sold in the financial markets, such as those of
Without recourse, as in a non-recourse lease.
Not permitted, under the terms of indenture, to be redeemed.
Not permitted, under the terms of indenture, to be refundable.
nonmarket or firm-specific risk factors that can be eliminated by diversification. Also
Other current assets
Value of non-cash assets, including prepaid expenses and accounts receivable, due
Publicly traded assets
assets that can be traded in a public market, such as the stock market.
Current assets minus inventories.
Identifiable assets, such as buildings, equipment, patents, and trademarks, as distinguished from a
A tangible asset with physical properties that can be reproduced, such as a building or
assets that remain after sufficient assets are dedicated to meet all senior debtholder's claims in full.
Return on assets (ROA)
Indicator of profitability. Determined by dividing net income for the past 12 months
Return on total assets
The ratio of earnings available to common stockholders to total assets.
Anything of value that a company owns.
Cash, things that will be converted into cash within a year (such as accounts receivable), and inventory.
RATE OF RETURN ON TOTAL ASSETS
The percentage return or profit that management made on each dollar of assets. The formula is:
Things that the business owns.
Amounts receivable by the business within a period of 12 months, including bank, debtors, inventory and prepayments.
Things that the business owns and are part of the business infrastructure – fixed assets may be
Intangible fixed assets
non-physical assets, e.g. customer goodwill or intellectual property (patents and trademarks).
A general term referring to period costs, such as selling, administration and financial expenses.
Tangible fixed assets
Physical assets that can be seen and touched, e.g. buildings, machinery, vehicles, computers etc.
Items owned by the company or expenses that have been paid for but have not been used up.
assets owned by the company that do not possess physical substance; they usually take the form of rights and privileges such as patents, copyrights, and franchises.
Current refers to cash and those assets that will be turned
An informal term that refers to the variety of long-term operating
return on assets (ROA)
Although there is no single uniform practice for
Fixed Assets Turnover Ratio
A measure of the utilization of a company's fixed assets to
Return on Total Assets Ratio
A measure of the percentage return earned on the value of the
Total Debt to Total Assets Ratio
See debt ratio
the fixed overhead volume variance;
a restriction in a linear programming
non-value-added (NVA) activity
an activity that increases the time spent on a product or service but that does not increase its worth or value to the customer
A cluster of accounts that are listed after fixed assets on the balance sheet,
Claims to the income generated by real assets. Also called securities.
assets used to produce goods and services.
Nonqualified Retirement Plan
A pension plan that does not follow ERISA and
Nonqualified Stock Option
A stock option not given any favorable tax treatment
A debt or equity security for which there is no posted price or bidand-
Revenues or gains and expenses or losses that are not expected to recur
Preferred Stock Stock that has a claim on assets and dividends of a corporation that are prior
to that of common stock. Preferred stock typically does not carry the right to vote.
Realizable Revenue A revenue transaction where assets received in exchange for goods and
services are readily convertible into known amounts of cash or claims to cash.
Any inventory item that does not match its original design
Nonsignificant part number
An identifying number assigned to a part that conveys
In October 1996 it was announced in the international news that scientists had finally located the link between cigarette smoking and lung cancer. In the early 1980's, some Canadian Life Insurance Companies had already started recognizing that non-smokers had a better life expectancy than smokers so commenced offering premium discounts for life insurance to new applicants who have been non-smokers for at least 12 months before applying for coverage. Today, most life insurance companies offer these discounts.
This is the maximum value of a policy that an insurance company will issue without the applicant taking a medical examination, although medical questions are invariably asked during the application process. When a non-medical issue is made through group insurance, in most cases, medical data is not requested at all.
Cash and other company assets that can be readily turned into cash within one year.
Land, buildings, plant, equipment, and other assets acquired for carrying on the business of a company with a life exceeding one year. Normally expressed in financial accounts at cost, less accumulated depreciation.
Longer-Term Fixed Assets
assets having a useful life greater than one year but the duration of the 'long term' will vary with the context in which the term is applied.
assets, the title of which are held personally rather than in the name of some other legal entity.
NSF (non-sufficient funds)
This appears on your statement if there are insufficient funds in your account to cover a cheque that you have written or a pre-authorized payment that you have already arranged. You will be charged a service fee for non-sufficient funds.
A type of insurance policy or annuity in which the owner does not receive dividends.
An asset whose value depends on particular physical properties. These i nclude reproducible
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