Write Down
Jennifer edwards Write down is the concept that is completely opposite to the write up. In write down the book value of the asset is reduced because the value of the asset…
Written Down Value
Written down value can be defined as a value of an asset that has been accounted for the amortization and depreciation. The written down value of the asset is also…
Write Up
Write up can be defined as an increase that is made to the book value of the asset due to the fact that the asset is carrying less value than…
Designated Beneficiary
Designated beneficiary can be defined as a person that will determine that how long a retirement plan for an employee can be act or survive as a tax free or…
Defined Benefit Plan
Defined benefit plan is a kind of retirement plan that is funded or backed by the employer and in such a retirement plan the benefits are defined on a number…
Asset Retirement Obligation
Asset retirement obligation is an accounting rule and it is the rule no 143 that is designed and implemented by Financial Accounting Standard Board in year 2001. This rule implies…
Annuity Ladder
Annuity Ladder can be defined as an investment strategy for the retirees or those who are absolutely near their retirement. Annuity Ladder entails the purchase of some immediate annuities over…
Clone Fund
As the name indicates the clone fund is a replica of a larger mutual fund. The clone fund tries to replicate the benefits and the reimbursements of a larger mutual…
Beneficial Interest
Beneficial interest can be defined as the right of an individual or a business entity to receive benefits on the assets that are held by a third party or any…
Factor Income
Factor income can be defined as the income that is produced from the factors of the production. For example the factors of the production include land, labor and the amount…
Face Value
Face value or the par value is the nominal value or the dollar value of the security that is defined by the issuer of the security. In terms of the…
Underlying Profit
Underlying profit is a termed that can be defined as the description of the reflection of the actual profit of a company. The underlying profit is not the actual accounting…
Underlying Asset
Underlying assets are the assets that are used in the derivative trading where the trading done with a number of options. A derivative can be defined as a financial instrument…
Yearly Price of Protection Method
Yearly price of protection method is a method of analytically analysis. This analytic analysis method is mostly used in the insurance industry. This method called yearly price of protection method…
Year End Bonus
Yearend bonus can be defined as a reward paid to the employees of a business entity or a corporation at the end of the year. In most of the corporation…
Underinvestment Problem
The underinvestment problem is the problem of an agency where the investor or any other company refuses to invest in the low risk assets, in order to maximize their wealth…
Under pricing
Under pricing can be defined as the price of an initial public offering that is offered below its market price. If the price offered for the stock is below the…
Underlying Debt
The concept of the underlying debt is related to the municipal bonds. The underlying debt is an assurance or an understanding that is implicitly associated with the municipal bonds. According…