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'Eat Your Own Dog Food''Just Say No' Defense1%/10 Net 302-Way ANOVA3D Printing8(a) Firm83(b) Election90/10 StrategyA Priori ProbabilityA-B SplitAbandon RateAbandonment OptionAbatement CostAbbreviated New Drug Application (ANDA)Abnormal SpoilageAbove-the-Line CostsAbsenteeismAbsolute AuctionAbsolute FrequencyAbsolute Percentage GrowthAbsolute Performance StandardAbsolute Physical LifeAbsolute PriorityAbsolute ReturnAbsolute ValueAbsorbedAbsorbed CostAbsorption CostingAccelerated BookbuildAccelerated DepreciationAcceptable Quality Level (AQL)AcceptanceAcceptance SamplingAccidental MeansAccommodation EndorsementAccommodation EndorserAccount AnalysisAccount CurrentAccount SettlementAccountabilityAccountable PlanAccountant In ChargeAccountant ResponsibilityAccountant's LetterAccountant's OpinionAccountingAccounting ChangeAccounting Changes and Error CorrectionAccounting ConservatismAccounting ControlAccounting ConventionAccounting CurrencyAccounting CushionAccounting CycleAccounting EarningsAccounting EntityAccounting EquationAccounting ErrorAccounting EventAccounting Information System (AIS)Accounting InsolvencyAccounting InterpretationAccounting ManualAccounting MeasurementAccounting MethodAccounting PeriodAccounting PoliciesAccounting PostulateAccounting PracticeAccounting PrinciplesAccounting ProfitAccounting Rate of Return (ARR)Accounting RatioAccounting RecordsAccounting Research Bulletins (ARBs)Accounting SoftwareAccounting StandardAccounting TheoryAccounting ValuationAccounting-Based IncentiveAccounts Payable (AP)Accounts Payable Subsidiary LedgerAccounts Payable Turnover RatioAccounts Receivable (AR)Accounts Receivable (AR) DiscountedAccounts Receivable AgingAccounts Receivable Conversion (ARC)Accounts Receivable FinancingAccounts Receivable InsuranceAccounts Receivable Subsidiary LedgerAccounts UncollectibleAccretionAccretive AcquisitionAccrual AccountingAccrualsAccrueAccrued ExpenseAccrued IncomeAccrued LiabilityAccrued RevenueAccumulated Benefit Obligation (ABO)Accumulated DepreciationAccumulated Earnings and ProfitsAccumulated Earnings TaxAccumulated FundAccumulated IncomeAccumulated Other Comprehensive IncomeAcid-Test RatioAcquireeAcquirerAcquisitionAcquisition AccountingAcquisition AdjustmentAcquisition CostAcquisition FinancingAcquisition IndigestionAcquisition LoanAcquisition PremiumAct of God BondActive AssetActive PartnerActivities, Interests, and Opinions (AIO)Activity Cost DriverActivity Cost PoolActivity Driver AnalysisActivity QuotaActivity RatiosActivity-Based Budgeting (ABB)Activity-Based Costing (ABC)Activity-Based Management (ABM)Actual OwnerActual Total LossActuarial AdjustmentActuarial AnalysisActuarial AssumptionActuarial Basis of AccountingActuarial Cost MethodActuarial Gain Or LossActuarial RateActuarial RiskActuarial ScienceActuarial ServiceAdd-OnAdd-On SaleAdditional InsuredAdditional Paid-In Capital (APIC)Adequate DisclosureAdhocracyAdjunct AccountAdjusted Balance MethodAdjusted BasisAdjusted Book ValueAdjusted EarningsAdjusted Gross MarginAdjusted MeanAdjusted Net Asset MethodAdjusted Net WorthAdjusted PremiumAdjusting Journal EntryAdministrative AccountingAdministrative BudgetAdministrative ChargeAdministrative ExpensesAdministrative Services Only (ASO)Admitted AssetsAdmitted InsuranceAdvance CommitmentAdvance Loss of Profit (ALOP) InsuranceAdvance PaymentAdvance PremiumAdvance Premium FundAdvance/Decline Ratio (ADR)Adverse OpinionAdvertised PriceAdvertising AllowanceAdvertising AppropriationAdvertising BudgetAdvertising Checking Bureau (ACB)Advertising CostsAdvertising Elasticity of Demand (AED)Advertising Injury CoverageAdvertising-To-Sales RatioAdvertorialAdvocacy AdvertisingAdwareAdweekAffiliateAffiliate MarketingAffiliate NetworkAffiliated CompaniesAffiliated GroupAffiliated PersonAfter-Acquired ClauseAfter-Sales Service SupportAfter-Tax Profit MarginAfter-Tax Real Rate of ReturnAfter-Tax ReturnAfter-Tax Return on AssetsAfter-Tax Return on SalesAged AssetsAgency Cost of DebtAgency CostsAgency ProblemAgency TheoryAggregate Capacity ManagementAggregate Excess InsuranceAggregate HoursAggregate LimitAggregate Limit of LiabilityAggregate Stop-Loss InsuranceAggregate Stop-Loss ReinsuranceAggressive AccountingAgingAging ScheduleAgricultural CreditAir Cargo InsuranceAir Waybill (AWB)Aircraft InsuranceAkio MimuraAleatory ContractAlfred NobelAlgebraic MethodAlien CorporationAlien InsurerAll-Cash DealAll-Cash, All-Stock OfferAll-Inclusive Income ConceptAllowance For Credit LossesAllowance for Doubtful AccountsAlternate Employer EndorsementAlternative Dispute Resolution (ADR)Alternative Risk Transfer (ART) MarketAltman Z-ScoreAmalgamationAmancio OrtegaAmerican Academy Of Actuaries (AAA)American Insurance Association (AIA)American Land Title Association (ALTA)AmortizationAmortization of IntangiblesAmount RealizedAncillary RevenueAndersen EffectAndroid Operating SystemAnn S. MooreAnnouncement DateAnnualAnnual BudgetAnnual General Meeting (AGM)Annual Percentage Yield (APY)Annual Premium Equivalent (APE)Annual ReportAnomalyAnti-Greenmail ProvisionAnti-Indemnity StatuteAnti-Takeover MeasureAntidilutiveAPB OpinionApple App StoreApple iOSApple PayApplied CostApplied OverheadApportionmentAppraisal ApproachAppraisal CapitalAppraisal CostsAppraisal Method of DepreciationAppraisal RatioAppraisal RightAppropriated Retained EarningsAppropriationAppropriation AccountAptitude TestArm's Length TransactionArticles of AssociationArticles of IncorporationArticles of OrganizationArticles of PartnershipAs Their Interests May Appear (ATIMA)Assemble-to-Order (ATO)Assembly LineAssented StockAssessable Capital StockAssessable PolicyAssetAsset Acquisition StrategyAsset BaseAsset Condition AssessmentAsset Coverage RatioAsset DeficiencyAsset Depreciation Range (ADR)Asset Disposal Plan for InfrastructureAsset Earning Power (AEP)Asset FinancingAsset LedgerAsset Quality RatingAsset RationalizationAsset RedeploymentAsset Retirement ObligationAsset SalesAsset SpecificityAsset StripperAsset StrippingAsset Turnover RatioAsset Valuation Reserve (AVR)Asset Valuation Review (AVR)Asset Value Per ShareAsset-Based ApproachAsset-Based FinanceAsset-Conversion LoanAsset-Liability Committee (ALCO)Asset-Light DebtAsset/Liability ManagementAssets Under Administration (AUA)Assignment MethodAssignment of Accounts ReceivableAssignment of ProceedsAssociate CompanyAssortment StrategyAssuranceAssurance ServicesAsymmetrical DistributionAtmosphericsAttest ServiceAttorney's LetterAttribute SamplingAttritionAuctionAuditAudit CommitteeAudit CycleAudit DepartmentAuditabilityAuditing EvidenceAuditorAuditor's OpinionAuditor's ReportAugmented ProductAugmented RealityAuthorization CodeAuthorized Share CapitalAvailable FundsAvailable-for-Sale SecurityAverage Age of InventoryAverage Annual Current MaturitiesAverage Annual Growth Rate (AAGR)Average BalanceAverage Collection PeriodAverage Cost Basis MethodAverage Cost Flow AssumptionAverage Cost MethodAverage Daily Rate (ADR)Average Industrial WageAverage InventoryAverage Margin Per User – AMPUAverage Revenue Per Unit (ARPU)Average SeverityAverage TicketAvoidable CostBaby BerkshireBaby BoomerBack ChargeBack-Door ListingBack-End PlanBack-Of-The-Envelope CalculationBackdated Liability InsuranceBackflip TakeoverBackflush CostingBacklogBackorderBackorder CostsBackstop PurchaserBackupBackup LineBackward IntegrationBad DebtBad Debt ExpenseBad Debt ReserveBad Faith InsuranceBadwillBaiduBail-InBaileeBalance SheetBalance Sheet ReservesBalanced Scorecard (BSC)Ballpark FigureBandwidthBank CapitalBanker's Acceptance (BA)Banker's Blanket BondBankers Professional Liability – BPL InsuranceBankruptcy RiskBanner AdvertisingBaptism by FireBarcodeBargain Purchase in FinanceBargain Purchase OptionBarra Risk Factor AnalysisBarriers to ExitBarry DillerBase YearBase-Year AnalysisBaselineBasic Extended Reporting Period (BERP)Basic Premium FactorBasing PointBasis ValueBasket DeductibleBatch ClauseBatch ProcessingBatch-Level ActivitiesBayes' TheoremBCG Growth-Share MatrixBear HugBear StearnsBeginning InventoryBeginning Market Value (BMV)Behavioral AccountingBehavioral AnalyticsBelly UpBelow-the-Line AdvertisingBenefit PeriodBenefit-Cost Ratio (BCR)Benefit-Expense RatioBenjamin GrahamBenjamin MethodBernard ArnaultBerry RatioBest Alternative to a Negotiated Agreement (BATNA)Best EffortsBest PracticesBest's Capital Adequacy Relativity (BCAR)Betterment InsuranceBid SupportBid-to-Cover RatioBifurcationBig BathBig DataBig Hairy Audacious Goal (BHAG)Big Six BanksBig UgliesBig-Box RetailerBig-Ticket ItemBilateral MonopolyBill and HoldBill GrossBill of ExchangeBill of LadingBill of Materials (BOM)Bill of SaleBill-and-Hold BasisBilling CycleBillionaireBillions of Cubic Feet Equivalent (BCFE)Binomial DistributionBlack Box AccountingBlack Friday (Holiday Shopping)Black KnightBlanket Additional Insured EndorsementBlanket BondBlanket Contractual Liability InsuranceBlanket Honesty BondBlanket LienBleeding EdgeBleeding Edge TechnologyBlind EntryBlock PolicyBloombergBlow UpBoard of Directors (B of D)Board of GovernorsBoard of TrusteesBoardroomBoil the OceanBoiler and Machinery (BM) InsuranceBoneyardBonus DepreciationBook BalanceBook BuildingBook ClosureBook Value Per Share (BVPS)Book Value ReductionBook-to-Bill RatioBook-to-Market RatioBookieBoolean AlgebraBoomBootBootstrappingBordereauBorderline Risk (Insurance)Bornhuetter-Ferguson TechniqueBorrowed CapitalBorrowing BaseBoth-to-Blame Collision ClauseBottleneckBottom LineBottom-Dollar ScamBranch AccountingBranch ManagerBranch OfficeBrandBrand AwarenessBrand EquityBrand ExtensionBrand IdentityBrand LoyaltyBrand ManagementBrand PersonalityBrand PiracyBrand Potential Index (BPI)Brand RecognitionBre-X Minerals Ltd.Break FeeBreakageBreakup FeeBreakup ValueBrick-and-MortarBridge FinancingBroad Form Property Damage EndorsementBroad Form Storekeepers' InsuranceBroadbandBroadcasters Liability InsuranceBrokerage General AgentBrown Bag MeetingBrownfield InvestmentBuckBucketBudget CommitteeBudget ManualBudget Planning CalendarBudget VarianceBudgetary SlackBuffer LayerBuffett RuleBuilders Risk Coverage FormBuilding And Personal Property Coverage FormBulge BracketBulk Sales EscrowBullpenBumbershoot PolicyBurn RateBurning-Cost RatioBusinessBusiness ActivitiesBusiness and Personal Property Coverage Form (BPPCF)Business AssetBusiness Automobile Policy (BAP)Business BankingBusiness BondageBusiness BrokerBusiness ConsolidationBusiness Continuation InsuranceBusiness Continuity Planning (BCP)Business Credit ScoreBusiness Crime InsuranceBusiness DayBusiness Development Bank of Canada (BDC)Business EthicsBusiness Exit StrategyBusiness IncomeBusiness Income Coverage FormBusiness InsuranceBusiness Intelligence (BI)Business Interest ExpenseBusiness Interruption InsuranceBusiness Legal Expense Insurance – LEIBusiness Liability InsuranceBusiness ModelBusiness Net RetentionBusiness Owner Policy – BOPBusiness PlanBusiness Process Outsourcing (BPO)Business Process Redesign (BPR)Business Recovery RiskBusiness RelationsBusiness RiskBusiness Segment ReportingBusiness Tax CreditsBusiness ValuationBusiness-to-Business (B2B)Business-To-Business AdvertisingBusiness-to-Consumer (B2C)Buy and Sell AgreementBuy-In Management Buyout (BIMBO)Buy, Strip And FlipBuyback RatioBuyer's CreditBuyoutBuzzword BingoC CorporationC-NoteC-SuiteCalendar YearCalendar Year Accounting Incurred LossesCalendar Year ExperienceCall MoneyCall to Action (CTA)Cambridge AnalyticaCamouflage CompensationCancellation Provision ClauseCapacityCapacity CostCapacity ManagementCapacity Requirements Planning (CRP)Cape Cod MethodCAPE RatioCapital AccountCapital AccumulationCapital AdditionCapital Adequacy Ratio – CARCapital AllocationCapital AssetCapital Asset Pricing Model (CAPM)Capital at Risk (CaR)Capital BaseCapital BudgetingCapital CommitmentCapital DecayCapital DividendCapital Dividend Account (CDA)Capital EmployedCapital Expenditure (CapEx)Capital FormationCapital FundingCapital Gains YieldCapital GearingCapital GoodsCapital GrowthCapital InjectionCapital Investment AnalysisCapital Investment FactorsCapital LeaseCapital MaintenanceCapital Market Line (CML)Capital MarketsCapital Markets GroupCapital OutflowCapital ProjectCapital RationingCapital StockCapital Stock Insurance CompanyCapital StructureCapital TaxCapitalizationCapitalization ChangeCapitalization Of ProfitsCapitalization RatiosCapitalization TableCapitalizeCapitalized CostCapitalized Lease MethodCaptive AgentCaptive Finance CompanyCaptive Insurance CompanyCaptive Value Added (CVA)Care, Custody, or Control (CCC)Carmack AmendmentCarriage and Insurance Paid To (CIP)Carrot EquityCarrying CostsCarrying ValueCarve-OutCascade TaxCash AccountCash AccountingCash Accumulation MethodCash And Cash Equivalents (CCE)Cash Asset RatioCash Available for Debt Service (CADS)Cash BasisCash BookCash BudgetCash ChargeCash CollateralCash Conversion Cycle (CCC)Cash CostCash Disbursement JournalCash DiscountCash Earnings Per Share (Cash EPS)Cash FlowCash Flow After Taxes (CFAT)Cash Flow FinancingCash Flow From Financing Activities – CFFCash Flow From Investing ActivitiesCash Flow From Operating Activities (CFO)Cash Flow LoanCash Flow PlansCash Flow StatementCash Flow to Capital Expenditures (CF to CAPEX)Cash Flow UnderwritingCash Flow-to-Debt RatioCash in AdvanceCash Is KingCash Liquidation DistributionCash ManagementCash on Delivery (COD)Cash Per ShareCash PositionCash RatioCash Return On Assets RatioCash Return on Capital Invested (CROCI)Cash Return On Gross Investment (CROGI)Cash TransactionCash Value Added (CVA)Cash-And-Stock DividendCash-on-Cash ReturnCatalog of Federal Domestic Assistance (CFDA)Catastrophe Excess ReinsuranceCatastrophe Loss Index (CLI)Catastrophe ReinsuranceCedentCeding CommissionCeding CompanyCeller-Kefauver ActCentral Limit Theorem (CLT)Central PurchasingCentral Registration Depository (CRD)CEO Confidence SurveyCertified Financial StatementCessionChain Ladder Method – CLMChairChair of the Board (COB)Chamber of CommerceChapter 10Charge And Discharge StatementCharging OrderCharlie MungerChart of Accounts (COA)Chartered Accountant (CA)Checks and BalancesChi-Square (χ2) StatisticChief Executive Officer (CEO)Chief Financial Officer (CFO)Chief Legal Officer (CLO)Chief Operating Officer (COO)Chief Risk Officer (CRO)Chinese WallChristy WaltonCircular MergerCirculating CapitalCivil Authority ClauseCivil CommotionClaims AdjusterClaims-Made PolicyClash ReinsuranceClassified BoardClassified InsuranceClaused Bill of LadingClawbackClean Balance SheetClean Bill of LadingClearstream InternationalClick and MortarClick-Through Rate (CTR)Client BaseClient FacingClient-CentricClosed AccountClosed CorporationClosed-Market TransactionClosely Held CorporationClosing EntryCloud on TitleClub DealCo-BrandingCo-Insurance EffectCo-OwnerCo-ReinsuranceCoase TheoremCoasterCode of EthicsCoefficient of DeterminationCoefficient of Variation (CV)Cold CallingCollaborative Commerce (C-commerce)Collaborative ConsumptionCollateralized Debt Obligation Squared (CDO-Squared)College Construction Loan Insurance Association (CCLIA)Combined Loan-To-Value Ratio – CLTV RatioCombined Single LimitsComfort LetterCommercialCommercial AccountCommercial BankCommercial Blanket BondCommercial CreditCommercial General Liability (CGL)Commercial Lines InsuranceCommercial LoanCommercial Mortgage-Backed Securities (CMBS)Commercial Multiple Peril (CMP) PolicyCommercial Output Policy (COP)Commercial Package Policy (CPP)Commercial Property FloaterCommercial Property InsuranceCommercial Real Estate (CRE)Commercial YearCommercializationCommissionCommissioners Standard Ordinary Mortality TableCommitted FacilityCommoditizeCommon CarrierCommon Policy DeclarationsCommon Pool Resource (CPR)Common Size Balance SheetCommon Size Financial StatementCommon Size Income StatementCommutation AgreementCommuted ValueCompanyComparable TransactionComparative AdvertisingComparative StatementCompensating Balances PlanCompetition-Driven PricingCompetitive AdvantageCompetitive BidCompetitive IntelligenceCompetitive PricingComplete RetentionCompleted Contract Method (CCM)Completed Operations InsuranceCompliance CostComposite Cost of CapitalCompound Annual Growth Rate (CAGR)Compound ProbabilityCompound ReturnComprehensive IncomeComprehensive Tax AllocationCompsComptrollerCompulsory InsuranceComputer Crime InsuranceConcept CompanyConcurrent CausationCondensed FinancialsConditional ReservesConditional Sales AgreementConditionally Renewable PolicyConference CallConfidential Treatment Order (CTO)Confidentiality AgreementConflict of InterestConfusion of GoodsCongeneric MergerCongestion PricingConglomerateConglomerate DiscountConglomerate MergerConglomerationConsequential LossConsignmentConsignment InsuranceConsolidateConsolidated Financial StatementsConsolidated Tax ReturnConsortiumConstruction Occupancy Protection Exposure (COPE)Constructive DividendConstructive ReceiptConsular InvoiceConsumablesConsumer LiabilityConsumer Product Safety Commission (CPSC)Contextual AdvertisingContingencyContingent AssetContingent CommissionContingent GuaranteeContingent LiabilityContingent Payment SaleContingent Value Right (CVR)Continuity Of Business Enterprise DoctrineContinuity of Interest Doctrine (CID)Continuous AuditContinuous BondContinuous ContractContinuous OperationsContra AccountContra Liability AccountContra Proferentem RuleContract LogisticsContract TheoryContractors Professional Liability InsuranceContractors' All Risks (CAR) InsuranceContrarianContributed CapitalContribution MarginContributory NegligenceControlControl of Well InsuranceControl StockControlled DisbursementControlled Foreign Corporation (CFC)ControllerControlling InterestConventional Cash FlowConversion RatioCookie Jar ReservesCooperation ClauseCoopetitionCopulaCore AssetsCore CompetenciesCore EarningsCore Retail SalesCorporate CannibalismCorporate CapitalCorporate Charge-OffCorporate CharterCorporate CitizenshipCorporate Credit RatingCorporate CultureCorporate Debt RestructuringCorporate FinanceCorporate GovernanceCorporate Governance Quotient (CGQ)Corporate Headquarters (HQ)Corporate HierarchyCorporate InversionCorporate LadderCorporate LienCorporate ProfitCorporate RaiderCorporate RefinancingCorporate Reimbursement CoverageCorporate ResolutionCorporate SponsorshipCorporate Trade Exchange (CTX)Corporate UmbrellaCorporatizationCorrection NoticeCorrelationCorrelation CoefficientCorridor RuleCost AccountingCost CenterCost Company ArrangementCost ControlCost CuttingCost DepletionCost of AcquisitionCost of CapitalCost of CarryCost of DebtCost of EquityCost of Goods Sold (COGS)Cost of LaborCost Per Gross Addition (CPGA)Cost Per Thousand (CPM)Cost SynergyCost-Benefit AnalysisCost-Plus ContractCost-Volume-Profit (CVP) AnalysisCost, Insurance, and Freight (CIF)Cottage IndustryCounterbidCounterofferCounterpartyCounterpurchaseCountersignatureCover Your AssCoverage RatioCowboy MarketingCram-Down DealCramdownCreative AccountingCredit AnalysisCredit Default InsuranceCredit EnhancementCredit Loss RatioCredit SleeveCredit SweepCredit TicketCreditors' CommitteeCredoCrisis ManagementCrisis Management CoverageCritical MassCritical Path Analysis (CPA)Cross CultureCross HoldingCross MarginingCross-Purchase AgreementCrowdfundingCrowdsourcingCult BrandCulture ShockCumulative Translation Adjustment (CTA)Cumulative VotingCurrency Adjustment Factor (CAF)Current AccountCurrent Account DeficitCurrent Account SurplusCurrent AssetsCurrent Cost of Supplies (CCS)Current LiabilitiesCurrent Portion of Long-Term Debt (CPLTD)Current RatioCurtailmentCustomerCustomer Relationship Management (CRM)Customer ServiceCustomer to Customer (C2C)Customer-Driven PricingCustoms BarrierCut-Through ClauseCyber and Privacy InsuranceCyberslackingCycle BillingDAGMARDangerous AssetDangling DebitDaniel P. AmosData AnalyticsData MiningData ScienceData Universal Numbering System (DUNS) NumberDavid EinhornDavid TepperDay RateDays Payable Outstanding (DPO)Days Sales of Inventory (DSI)Days Sales Outstanding (DSO)Days Working CapitalDe Jure CorporationDe-MergerDead Hand ProvisionDealer IncentiveDeath Spiral DebtDebitDebit NoteDebit TicketDebtDebt AccordionsDebt AssignmentDebt DischargeDebt InstrumentDebt IssueDebt LoadDebt OverhangDebt RatioDebt RestructuringDebt ServiceDebt-Adjusted Cash Flow (DACF)Debt-Service Coverage Ratio (DSCR)Debt-To-Capital RatioDebt-to-Equity (D/E) RatioDebt-to-GDP RatioDebt-to-Income (DTI) RatioDebtorDebtor-in-Possession (DIP) FinancingDecision Support System (DSS)Declaration DateDeclining Balance MethodDefault ModelDefault PremiumDefeasanceDefensive AcquisitionDefensive Interval Ratio (DIR)Deferred ChargeDeferred CreditDeferred EquityDeferred Income TaxDeferred Long-Term Liability ChargesDeferred RevenueDeficiency AgreementDefunctDegearingDegree of Combined Leverage (DCL)Degree of Operating Leverage (DOL)Degree of Relative Liquidity (DRL)Delaware CorporationDeleverageDeliverablesDelivered at Frontier (DAF)Delivered Duty Paid (DDP)Delivered Duty Unpaid (DDU)Delivered Ex Quay (DEQ)Demand For LaborDemand LetterDemand ScheduleDemutualizationDepartmental Overhead RateDepletionDeposit in TransitDepository Trust and Clearing Corporation (DTCC)Depreciated CostDepreciationDepreciation, Depletion, and Amortization (DD&A)Derivatives Time BombDerived Investment Value (DIV)Descriptive AnalyticsDescriptive StatisticsDesign PatentDetection RiskDetective ControlDetrendDeveloped to Net Premiums EarnedDevelopment StageDevelopment to Policyholder SurplusDevolvementDialing and SmilingDifference In Conditions (DIC) InsuranceDigital MarketingDiluted Earnings per Share (Diluted EPS)Diluted Normalized Earnings Per ShareDilutive AcquisitionDirect CostDirect MailDirect MarketingDirect MethodDirect Premiums WrittenDirect Public Offering (DPO)Direct TaxDirect to Consumer Advertising (DTC Advertising)Direct WriterDirector RotationDisaster Recovery SiteDiscontinued OperationsDiscounted After-Tax Cash FlowDiscounted Cash Flow (DCF)Discounted Payback PeriodDiscrete DistributionDiscretionary AccountDiscretionary Cash FlowDiscriminating MonopolyDisinvestmentDisruptive InnovationDissenters' RightsDistinct Business EntityDistress CostDistress PriceDistribution ChannelDistribution ManagementDistribution NetworkDistribution YieldDiversification AcquisitionDiversified CompanyDivestitureDivestmentDividend ExclusionDividend Irrelevance TheoryDividend Payout RatioDo It Right The First Time (DRIFT)DogDog and Pony ShowDollar-Value LIFODonation-Based CrowdfundingDoorbusterDotcomDouble EntryDouble GearingDouble Irish With a Dutch SandwichDouble LeverageDouble-Declining Balance (DDB) Depreciation MethodDown RoundDown-Market Capture RatioDownstream GuaranteeDrag-Along RightsDrawbackDrawdownDrawing AccountDrip FeedDrip MarketingDrip PricingDrop-Dead DateDrop-Dead FeeDrugDry HoleDual PricingDue Bill PeriodDue From AccountDue to AccountDummy DirectorDunningDuPont AnalysisDuPont IdentityDurbin Watson StatisticDuty of CareDuty of LoyaltyDynamic GapE. Linn Draper Jr.Early AdopterEarning PotentialEarnings AnnouncementEarnings Before Interest After Taxes (EBIAT)Earnings Before Interest and Taxes (EBIT)Earnings Before Interest, Depreciation and Amortization (EBIDA)Earnings Before Interest, Depreciation, Amortization and Exploration (EBIDAX)Earnings Before Interest, Tax and Depreciation (EBITD)Earnings Before Interest, Tax, Amortization And Exceptional Items (EBITAE)Earnings Before Interest, Taxes, Depreciation, Amortization, Losses (EBITDAL)Earnings Before Tax (EBT)Earnings ManagementEarnings MultiplierEarnings Per Share (EPS)Earnings PowerEarnings Power Value (EPV)Earnings StrippingEarnings SurpriseEarnings YieldEarnoutEBITA (Earnings Before Interest, Taxes, and Amortization)EBITDAEBITDA MarginEBITDA-To-Interest Coverage RatioEBITDA-To-Sales RatioEBITDA/EV MultipleEBITDAREBITDARMEBITDAXEclectic ParadigmEconometricsEconomic Capital (EC)Economic LifeEconomic Order Quantity (EOQ)Economic Profit (or Loss)Economic SpreadEconomic Value Added (EVA)Economies of ScaleEconomies of ScopeEffective DateEffective DurationEffective Net WorthEfficiency RatioEfficiency VarianceElasticityElectronic Commerce (Ecommerce)Electronic Meeting System (EMS)Electronic Retailing (E-tailing)Elevator PitchEmerging Issues Task Force (EITF)Empire BuildingEmpirical RuleEmployee Buyout (EBO)Employee EngagementEmployee Share Ownership Trust (ESOT)Employers' Liability InsuranceEmployment Agency FeesEnd UserEnd-to-EndEnding InventoryEnding Market Value – EMVEndogenous VariableEnduring PurposeEngagement LetterEnronEnterprise Information Management (EIM)Enterprise Investment Scheme (EIS)Enterprise MultipleEnterprise Resource Planning (ERP)Enterprise Risk Management (ERM)Enterprise Value (EV)Enterprise Value-to-Sales (EV/Sales)Enterprise-Value-to-Revenue (EV/R) MultipleEntitlement OfferEntity-Purchase AgreementEntrepreneurEqualization ReserveEquipment Trust Certificate (ETC)Equitable ReliefEquitable SubrogationEquityEquity AccountingEquity FinancingEquity MethodEquity MultiplierEquity ParticipationEquivalent Annual Cost – EACErosionError of PrincipleError TermErrors and Omissions Insurance (E&O)Escalator ClauseEscrowEstimated Recovery Value (ERV)Euler's ConstantEurocreditEuropean Credit Research Institute (ECRI)Evergreen ContractEvergreen FundingEx Works (EXW)Ex-PostExceptional ItemExcess CapacityExcess KurtosisExcess Limits PremiumExcess Profits TaxExcess ReturnsExchange RatioExclusion RatioExclusive AssortmentExempt EmployeeExit OptionExpansion OptionExpected Loss Ratio – ELR MethodExpected Value (EV)ExpenseExpense RatioExperience Rating (Insurance)Experience RefundExpiration DateExplicit CostExploration & Production (E&P)Exponential GrowthExport Trading Company (ETC)Exposure DraftExposure RatingExtended Normal CostingeXtensible Business Reporting Language (XBRL)External ClaimExternal DebtExtra DividendExtra Expense InsuranceExtra-Contractual Obligations (ECO) ClauseExtraordinary ItemExtraordinary RepairsFace-Amount Certificate CompanyFacilityFacility OperationsFactorFactors of ProductionFair Market Value (FMV)Fair Market Value Purchase OptionFair Trade PriceFairness OpinionFamily Limited Partnership (FLP)Fat CatFat Man StrategyFeasibility StudyFeatherbeddingFederal Unemployment Tax Act (FUTA)FeeFee IncomeFee StructureField of UseFile Transfer Protocol (FTP)Final DividendFinanceFinancial AccountingFinancial Accounting Standards Board (FASB)Financial AnalysisFinancial AssetFinancial BuyerFinancial DistressFinancial Holding Company (FHC)Financial HubFinancial IntermediaryFinancial ModelingFinancial Obligations Ratio (FOR)Financial Operating Plan (FOP)Financial RiskFinancial Services RoundtableFinancial Statement AnalysisFinancial StatementsFinancial StructureFinancing EntityFine PrintFinite ReinsuranceFinite Risk InsuranceFirmFirst In, Still Here (FISH)First MoverFirst-Year AllowanceFiscal AgentFiscal Year (FY)Fiscal Year-EndFixed AssetFixed Asset Turnover RatioFixed CapitalFixed ChargeFixed CostFixed Price Purchase OptionFixed-Charge Coverage RatioFixed-Dollar Value CollarFixed-for-Floating SwapFlex DollarsFlexible Manufacturing System (FMS)FlextimeFlightingFlip-in Poison PillFloating LienFloor Area RatioFlotationFlotation CostFlow of CostsFoaming the RunwayFollow-the-Leader PricingFoot TrafficFootingsFootnotes To The Financial StatementsForbesForce MajeureForced Initial Public OfferingForced Selling (Forced Liquidation)Foregone EarningsForeign Credit Insurance Association (FCIA)Foreign DraftForensic AccountingForfeitureForm 2106Form 4562Fortune 100Fortune 1000Fortune 500Forward EarningsForward IntegrationForward LookingForward Price-to-Earnings (Forward P/E)Forward Triangular MergerFragmentationFranchiseFranchise CoverFranchise Disclosure Document (FDD)Franchise P/EFranchise TaxFranchiseeFranchisorFranked Investment IncomeFree Alongside Ship (FAS)Free Asset Ratio – FARFree Carrier (FCA)Free Cash Flow (FCF)Free Cash Flow Per ShareFree Cash Flow to Equity – FCFEFree Cash Flow to the Firm (FCFF)Free Cash Flow-to-SalesFreed UpFreemiumFreeridingFrequency DistributionFrequency-Severity MethodFriedrich HayekFriendly HandsFront OfficeFront-End RatioFronting PolicyFuel Tax CreditFull Cost (FC) MethodFull CostingFully Funded Documentary Letter of Credit (FFDLC)Fully Paid SharesFunctional CurrencyFunded DebtFunding GapFunding OperationsFunds From Operations (FFO)Funds From Operations (FFO) to Total Debt RatioFurniture, Fixtures, and Equipment (FF&E)Future Capital MaintenanceG. Allen Andreas Jr.Game-ChangerGantt ChartGap AnalysisGarage Liability InsuranceGARCH ProcessGardening LeaveGatorGazelle CompanyGearingGearing RatioGeneral AccountGeneral And Administrative Expense (G&A)General Depreciation System (GDS)General LedgerGeneral Manager (GM)General Order (GO)General PartnerGeneral PartnershipGeneral ProvisionsGenerally Accepted Accounting Principles (GAAP)Generally Accepted Auditing Standards (GAAS)Generally Accepted Principles And Practices (GAPP)Generation GapGeneric BrandGentlemen's AgreementGeographical PricingGeometric MeanGeorge SorosGig EconomyGlass CliffGlobal CrossingGlobal Investment Performance Standards (GIPS)GmbHGo-Shop PeriodGoal SeekingGodfather OfferGoing ConcernGoing PrivateGoing PublicGoing-Concern ValueGoldbrickerGolden HandcuffsGolden LeashGolden ParachuteGood Faith MoneyGoods-in-ProcessGoodwillGoodwill ImpairmentGoodwill to Assets RatioGoogle TaxGordon GekkoGordon Growth Model (GGM)GorillaGovernance, Risk Management, and Compliance (GRC)Government ActuaryGovernment-Wide Acquisition Contract (GWAC)Grandfather ClauseGranteeGray KnightGreen-Field InvestmentGreensheetGreenshoe OptionGreenwashingGross Cash Recovery (GCR)Gross EarningsGross Expense Ratio (GER)Gross IncomeGross Leverage RatioGross MarginGross Margin Return on Investment (GMROI)Gross Net Written Premium IncomeGross ProfitGross Profit MarginGross Profits InsuranceGross ReceiptsGross Working CapitalGross-UpGround-Up LossGroup DepreciationGroupthinkGrowth at a Reasonable Price (GARP)Growth CurveGrowth RatesGuanxiGuarantee CompanyGuaranteed Cost PremiumGuaranteed Payments to PartnersGuerrilla MarketingGuerrino de LucaGuideline Premium and Corridor Test (GPT)Gypsy SwapHaggleHalf-Year Convention For DepreciationHalo EffectHard AssetHard SellHard-to-Sell AssetHarmonic MeanHarvest StrategyHeads of AgreementHeckscher-Ohlin ModelHedge AccountingHedge RatioHedonic PricingHeld-For-Trading SecurityHeld-to-Maturity (HTM) SecuritiesHenry PaulsonHerbert M. Allison, Jr.Herfindahl-Hirschman Index (HHI)Hersey-Blanchard ModelHeteroskedasticityHierarchy of GAAPHigh-Low MethodHighest In, First Out (HIFO)Hire Purchase AgreementsHiring FreezeHistorical CostHistorical ReturnsHit the BidHodrick-Prescott (HP) FilterHolacracyHold Harmless ClauseHoldcoHolding CompanyHolding CostsHomoskedasticHorizontal AcquisitionHorizontal AnalysisHorizontal IntegrationHorizontal MergerHostile BidHostile TakeoverHostile Takeover BidHot IPOHot IssueHousehold EmployeeHuman Resource Planning (HRP)Human Resources (HR)Hunting ElephantsHypermarketHyperText Markup Language – HTMLIcahn LiftIcarus FactorIdeationIdentifiable AssetIdle TimeImpaired AssetImpaired CapitalImpairmentImplicit CostImplicit Rental RateImplied AuthorityImpressionImprestImputed CostImputed ValueIn PlayIn the BlackIn-HouseInactivity FeeInbound Cash FlowIncentive Distribution Rights (IDR)Inchmaree ClauseIncome Elasticity of DemandIncome From Continuing OperationsIncome From Operations (IFO)Income SmoothingIncome StatementIncorporationIncotermsIncremental AnalysisIncremental Capital Output Ratio (ICOR)Incremental Cash FlowIncremental CostIncremental Cost of CapitalIncremental MarketingIncubator FirmIncumbency CertificateIncumbentIndependent AgentIndependent AuditorIndependent ContractorIndependent Insurance AdjusterIndependent Outside DirectorIndian Employment CreditIndirect MethodIndirect SalesIndustrial RevolutionIndustryIndustry Loss Warranty (ILW)Inflation AccountingInfomercialInformation CircularInformation Management Technology (IMT)Information Ratio (IR)Ingvar KampradInherent RiskInitial Cash FlowInitial Public Offering (IPO)Inorganic GrowthInside DirectorInside SalesInsiderInsourcingInstallment SaleInstitute of Management Accountants (IMA)Institutional Buyout (IBO)Institutional OwnershipInsurable InterestInsurance ConsortiumInsurance CutoffInsurance DefenseInsurance DerivativeInsurance Loss ControlInsurance ProceedsInsurance Regulatory Information System (IRIS)Insurance Risk ClassIntangible AssetIntangible CostIntangible Personal PropertyIntellectual CapitalIntellectual PropertyInteractive MediaIntercompany Products Suits ExclusionIntercorporate InvestmentInterest CostInterest Coverage RatioInterest DueInterest ExpenseInterest RateInterest Rate GapInterim CEOInterim StatementInterlocking ClauseInterlocking DirectoratesIntermediate GoodIntermodal FreightInternal AuditInternal Auditor (IA)Internal Capital Generation Rate (ICGR)Internal ClaimInternal ControlsInternal Growth Rate (IGR)Internal Rate of Return (IRR)Internal Rate of Return (IRR) RuleInternalizationInternational Accounting Standards (IAS)International Capital Asset Pricing Model (CAPM)International FinanceInternational Reply Coupon (IRC)InternationalizationInternet Service Provider (ISP)Interpersonal SkillsIntersegment SalesIntralinks Deal Flow Predictor (DFP)IntrapreneurIntrapreneurshipInventoryInventory AccountingInventory Carrying CostInventory FinancingInventory ManagementInventory ReserveInventory TurnoverInventory Write-OffInverse CorrelationInvested CapitalInvestment CenterInvestment ClubInvestment Income RatioInvisible AssetsInvoiceInvoice FinancingIPO AdvisorIrrelevant CostIRS Publication 15-B, Employer's Tax Guide to Fringe BenefitsIRS Publication 334IRS Publication 535IRS Publication 541IRS Publication 557IRS Publication 931ISO 9000Jack WelchJames H. ClarkJames M. Buchanan Jr.Jensen's MeasureJim WaltonJohn ElkannJoint EndorsementJoint LiabilityJoint ProbabilityJoint Venture (JV)Jointly and SeverallyJosef AckermannJoseph SchumpeterJournalJudo Business StrategyJulian RobertsonJumpstart Our Business Startups (JOBS) ActJunior Capital Pool (JCP)Junior CompanyJust in Case (JIC)Just-in-Time (JIT)KaizenKamikaze DefenseKatie Couric ClauseKeepwell AgreementKenneth I. ChenaultKenney RuleKey EmployeeKey Performance Indicators (KPIs)Key Person InsuranceKey Rate DurationKey RatioKiller BeesKioskKnowledge CapitalKnowledge Process Outsourcing (KPO)Labor IntensiveLabor Market FlexibilityLadderingLady Godiva Accounting Principles (LGAP)Lady Macbeth StrategyLakshmi MittalLanchester StrategyLapse RatioLarry EllisonLarry MontgomeryLast Fiscal Year (LFY)Last In, First Out (LIFO)Last Twelve Months (LTM)Law of 29Law of Diminishing Marginal ReturnsLaw Of Large NumbersLayawayLayoffLead MagnetLead TimeLead UnderwriterLeadershipLeadership GridLean EnterpriseLean Six SigmaLean StartupLearning CurveLease PaymentsLease RateLeasebackLeaseholdLeast Squares CriterionLeast Squares MethodLeast-Preferred Coworker ScaleLedger BalanceLegacy AssetLegal MonopolyLehman BrothersLeptokurtic DistributionsLess-Than-Truckload (LTL)Letter of ComfortLetter of Intent (LOI)Level 3 AssetsLeverageLeverage RatioLeveraged BuybackLeveraged Buyout (LBO)Leveraged LeaseLeveraged RecapitalizationLevered Free Cash Flow (LFCF)Lewis RanieriLiabilityLicensed for Reinsurance OnlyLicenseeLicensing FeeLicensing RevenueLienLife CycleLIFO LiquidationLIFO ReserveLike-for-Like SalesLimited Company (LC)Limited LiabilityLimited PartnerLimited Partnership Unit (LPU)Linear RelationshipLiquid AssetLiquidationLiquidation PreferenceLiquidation ValueLiquidatorLiquidity Coverage Ratio (LCR)Liquidity RatioLiquidity RiskListed PropertyLitigation RiskLLC Operating AgreementLloyd's of LondonLloyd's OrganizationsLoan Life Coverage Ratio – LLCRLoan NoteLoan SyndicationLoan-to-Cost Ratio (LTC)Loan-to-Deposit Ratio (LDR)LobbyLobster TrapLogisticsLondon Interbank Offered Rate (LIBOR)Long Run Incremental Cost (LRIC)Long TailLong-Run Average Total Cost (LRATC)Long-Tail LiabilityLong-Term AssetsLong-Term DebtLong-Term Debt to Capitalization RatioLong-Term Debt-to-Total-Assets RatioLong-Term LiabilitiesLongevity DerivativesLongevity RiskLongshore and Harbor Workers Compensation ActLook-Ahead BiasLook-Through EarningsLoss Adjustment Expense (LAE)Loss CarrybackLoss CarryforwardLoss CostLoss DevelopmentLoss Leader StrategyLoss ManagementLoss Payable ClauseLoss Portfolio Transfer (LPT)Loss RatioLoss ReserveLosses and Loss-Adjustment ExpenseLosses IncurredLove MoneyLow-Cost ProducerLow-Income Housing Tax Credit (LIHTC)LowballLower of Cost or Market MethodLoyalty ProgramLtd. (Limited)Mac CrawfordMacaroni DefenseMacro AccountingMacro ManagerMacromarketingMad HatterMajority ShareholderMake to Order (MTO)Make To Stock (MTS)Make-or-Buy DecisionMalpractice InsuranceMan-YearManagement and Employee Buyout (MEBO)Management AuditManagement Buy-In (MBI)Management Buyout (MBO)Management by Objectives (MBO)Management Discussion and Analysis - MD&AManagerial AccountingMandatory Binding ArbitrationManufacturer's Suggested Retail Price (MSRP)Manufacturing Resource PlanningMAR RatioMarginMargin CreepMargin PressureMarginal BenefitMarginal Cost Of FundsMarginal Cost of ProductionMarginal ProfitMarginal Revenue (MR)Mark to Market (MTM)Mark ZuckerbergMark-To-Market LossesMarket CannibalizationMarket ChallengerMarket LeaderMarket OrientationMarket Out ClauseMarket ResearchMarket SaturationMarket SegmentMarket SegmentationMarket ShareMarket Value Added (MVA)Market-Based Corporate Governance SystemMarketable SecuritiesMarketingMarketing CampaignMarketing MixMarketing PlanMarketing StrategyMarkupMarquee AssetMass CustomizationMass-Market RetailerMasterbrandMatched BookMaterial WeaknessMature FirmMaturity MismatchMaximum Foreseeable Loss (MFL)McKinsey 7S ModelMeanMean-Variance AnalysisMedia BuyMedia KitMega-DealMegamergerMember MonthMemorandum of Understanding (MOU)MerchandisingMergerMerger ArbitrageMerger ManiaMerger of EqualsMerger SecuritiesMergers and Acquisitions (M&A)Merrill Lynch & Co.Merton ModelMesokurticMetcalf ReportMezzanine DebtMezzanine FinancingMichael BloombergMichael EisnerMichael L. EskewMichael MilkenMichigan Leadership StudiesMicky ArisonMicro AccountingMicroenterpriseMicromanagerMicromarketingMiddle Market FirmMiddlemanMindshareMinimum Lease PaymentsMinority InterestMinority IPOMisfeasanceMismatchMission CriticalMission StatementMississippi CompanyMobile AdvertisingMobile MarketingMobile PaymentModeModified Accrual AccountingModified Book ValueModified Cash BasisModified Internal Rate of Return (MIRR)Modus OperandiMogulMom-and-PopMonetary ItemMonoline Insurance CompanyMonopolistMonte Carlo SimulationMoody's AnalyticsMoratoriumMorganizationMortality TableMost Recent Quarter (MRQ)MothballingMSCIMulti-Currency Note FacilityMulti-Factor ModelMulticultural OrganizationMultilateral NettingMultilevel Marketing (MLM)MultipleMultiple Employer Welfare Arrangement (MEWA)Multiple Linear Regression (MLR)Multiples ApproachMultistage Dividend Discount ModelMultivariate ModelMurabahaMuriel SiebertMusharakahMutual CompanyMutual Insurance CompanyMutualizationMutualization of 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MillerSub AccountSubcontractingSubjective ProbabilitySubordinate FinancingSubordinated DebtSubsidiarySubvention IncomeSuccession PlanningSuggestive Selling (Upselling)Suicide PillSum of SquaresSum-of-the-Years' DigitsSundry IncomeSunk CostSunrise IndustrySunrise ProvisionSupermajoritySupply ChainSupply Chain FinanceSupply Chain Management (SCM)Supply ManagementSuretySurplusSurplus Lines InsuranceSurplus Share TreatySurplus Spending UnitsSurvival AnalysisSuspense AccountSustainable Growth Rate (SGR)Swap RatioSweat EquitySweetheart DealSyndicateSyndicated LoanSynthetic LeaseSystematic SamplingT-AccountTailored AdvertisingTakeout ValueTakeoverTakeover ArtistTakeover BidTakeunderTangible AssetTangible Common Equity (TCE)Tangible Common Equity (TCE) RatioTangible CostTangible Net WorthTangible Personal PropertyTarget Cash BalanceTarget FirmTarget MarketTax Loss CarryforwardTax UmbrellaTax-Equivalent YieldTed EnglishTelemarketingTenderTermTerm OutTermination EventTerotechnologyTexas RatioTexas Sharpshooter FallacyThe 4 Ps of MarketingThe Accounting Reviewthe Beneish ModelThe Big FourThe Celler-Kefauver ActThe Financial YardThe Internet of Things (IoT)The Oracle of OmahaThe Rise and Fall of WorldComTheoretical Value (Of A Right)There Ain't No Such Thing as a Free Lunch (TANSTAAFL)Third-Party Administrator (TPA)Third-Party DistributorThird-Party TechniqueThird-Party TransactionThree-Sigma LimitsThree-Way ANOVAThrough Bill of LadingThrowback RuleTier 1 Capital RatioTier 1 Common Capital RatioTime DraftTime Value of Money (TVM)Times Interest Earned (TIE) RatioTimes-Revenue MethodTitleToehold PurchaseTontineTop LineTotal Asset-to-Capital Ratio – TACTotal Debt-to-Capitalization RatioTotal Enterprise Value (TEV)Total Expense Ratio (TER)Total Insurable Value (TIV)Total LiabilitiesTotal Quality Management (TQM)Total Revenue TestTotal-Debt-to-Total-Assets RatioTrade CreditTrade Date AccountingTrade FinanceTrade SecretTrade Working CapitalTrademarkTrading AssetsTrading 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