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Definition of split-off point
the point at which the outputs of a joint process are first identifiable or can be separated as individual products
The point in a production process when clearly identifiable joint costs
a method of allocating joint cost to joint products using a
In the bond market, the smallest measure used for quoting yields is a basis point. Each percentage
One one-hundredth of one percent
One hundredth of one percentage point, or 0.0001.
One one-hundredth of a percentage point, used to express variations in yields. For example, the difference between 5.36 percent and 5.38 percent is 2 basis points.
A conventional unit of measure for bond prices set at $10 and equivalent to 1% of the $100 face
the level of activity, in units or dollars, at which total revenues equal total costs
The point at which total costs equal total revenue, i.e. where there is neither a profit nor a loss.
The annual sales volume level at which total contribution
The sales level at which a company, division, or product line makes a
The point below which the firm will need either to obtain additional financing
Those points designated by futures exchanges at which the financial instrument or
A shipping arrangement agreed to between buyer and
This is a tax planning strategy of arranging for income to be transferred to family members who are in lower tax brackets than the one earning the income, thus reducing taxes. Even though attribution rules limit income splitting, there are still a number of legitimate ways to do so, such as through the use of spousal RRSPs.
After a stock split, the number of shares distributed for each share held and the date of the
net realizable value at split-off allocation
a method of allocating joint cost to joint products that uses, as the proration base, sales value at split-off minus all costs necessary
Order penetration point
The point in the production process when a product is
the level of inventory that triggers the placement
Outbound stock point
A designated inventory location on the shop floor between
The smallest unit of price change quoted or, one one-hundredth of a percent. Related: minimum price
Point and figure chart
A price-only chart that takes into account only whole integer changes in price, i.e., a
Point and figure chart
A financial chart usually used to plot asset price data.
point of sale (POS)
The terminal at which a customer uses his/her debit card to make a direct payment transaction. See also Interac Direct Payment.
A delivery of stock to a location in or near the shop floor
The storage of stock in a location in or near the shop floor
Price value of a basis point (PVBP)
Also called the dollar value of a basis point, a measure of the change in
Reverse stock split
A proportionate decrease in the number of shares, but not the value of shares of stock
Sales value at split-off
A cost allocation methodology that allocates joint costs to joint
sales value at split-off allocation
a method of assigning joint cost to joint products that uses the relative sales values of the products at the split-off point as the proration basis; use of this method requires that all joint products
Sometimes, companies split their outstanding shares into a larger number of shares. If a company with 1
The practice of ordering large quantities on a single purchase order,
Split Dollar Life Insurance
The split dollar concept is usually associated with cash value life insurance where there is a death benefit and an accumulation of cash value. The basic premise is the sharing of the costs and benefits of a life insurance policy by two or more parties. Usually one party owns and pays for the insurance protection and the other owns and pays for the cash accumulation. There is no single way to structure a split dollar arrangement. The possible structures are limited only by the imagination of the parties involved.
An option on an option. The buyer generally executes the split fee with first an initial fee,
Split-rate tax system
A tax system that taxes retained earnings at a higher rate than earnings that are
Occurs when a firm issues new shares of stock but in turn lowers the current market price of its
Issue of additional shares to firm’s stockholders.
An inventory storage area used for short-term inventory staging.
The trough or peak of a business cycle.
incremental separate cost
the cost that is incurred for each
the total of all costs (direct material, direct labor,
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