Small Business

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  1. Limited Partnership - LP

    A limited partnership (LP) exists when two or more partners jointly conduct a business in which one or more is only liable ...
  2. 83(b) Election

    The 83(b) election is an IRC provision giving an employee or founder the option to pay taxes upfront on the fair market value ...
  3. Are You an Entrepreneur?

    Many people want to start a business, but not everyone has what it takes to succeed.
  4. Trickle-Down Effect

    The trickle-down effect, in marketing, refers to the phenomenon of fashion trends flowing from the upper classes to the lower ...
  5. Employee Stock Purchase Plan - ESPP

    An employee stock purchase plan (ESPP) is a company-run program in which participating employees can buy company shares at ...
  6. Tied Selling

    Tied selling is the illegal practice of a company providing a product or service on the condition that a customer purchases ...
  7. Who are ADP's Main Competitors?

    Explore ADP's primary competitors in its two major segments, with brief descriptions of the scale and offerings of companies ...
  8. Layoff

    A layoff is when an employer suspends or terminates a worker, either temporarily or permanently, for business reasons rather ...
  9. Severance Pay

    Severance pay is compensation given to an employee who has been laid off, whose job has been eliminated or who has otherwise ...
  10. Statutory Employee

    A statutory employee is an independent contractor that is treated as an employee for tax withholding purposes if they meet ...
  11. Price Skimming

    Price skimming is a product pricing strategy by which a firm charges the highest initial price that customers will pay and ...
  12. Association of Government Accountants (AGA)

    The Association of Government Accountants (AGA) is an association of financial professionals that work for the U.S. Government ...
  13. Affordability Index

    Affordability index is a measure of a population's ability to afford to purchase a particular item, such as a house, indexed ...
  14. Pop-Up Retail

    Pop-up retail is a retail store that is opened temporarily to take advantage of a trend or a seasonal product.
  15. Sliding Scale Fees

    Sliding scale fees are a type of tax or cost that may change according to an associated factor.
  16. Cost Of Equity

    The cost of equity is the rate of return required on an investment in equity. Companies use it to determine the required ...
  17. Capital Budgeting

    Capital budgeting is the process in which a business determines and evaluates potential expenses or investments that are ...
  18. Corporation

    A corporation is a legal entity that is separate and distinct from its owners.
  19. Sluggish Economy

    A sluggish economy is a state of an economy when growth is slow, flat or declining. The term can refer to the economy as ...
  20. Auditing Standards Board (ASB)

    The Auditing Standards Board (ASB), part of the AICPA, issues guidelines and rule pronouncements that CPAs must adhere to ...
  21. Ithaca Hours

    The Ithaca HOUR is a local currency issued and used in Ithaca, NY.
  22. Capital Consumption Allowance (CCA)

    Capital consumption allowance is the amount of money a country has to spend each year to maintain its present level of economic ...
  23. Gentlemen's Agreement

    A gentlemen's agreement is an unwritten agreement or transaction backed only by the integrity of the counterparty to actually ...
  24. Oligopsony

    Similar to an oligopoly (few sellers), an oligopsony is a market in which there are only a few large buyers for a product ...
  25. Manufacturing Cells

    Manufacturing cells are sets of machines that are grouped by the products or parts they produce in a lean manufacturing environment.
  26. Stock Compensation

    Stock compensation refers to the practice of giving employees stock options that will vest, or become available for purchase, ...
  27. Increase Your Disposable Income

    Here are four quick and easy ways to up your spending money.
  28. Drip Pricing

    Drip pricing is a pricing technique where only part of an item's price is advertised, with the total amount revealed at the ...
  29. Sticky Wage Theory

    The sticky wage theory hypothesizes that pay of employees tends to have a slow response to the changes in the performance ...
  30. Make A Market

    Make a market is an action whereby a dealer stands by ready, willing and able to buy or sell a particular security at the ...
  31. Benefit Issues When Your Employer Goes Bankrupt

    There are some safeguards in place to ensure that insurance coverage and benefits don't just disappear when a plan is canceled. ...
  32. Fiscal Agent

    A fiscal agent is an organization, such as a bank or trust company, that acts on behalf of another party performing various ...
  33. Basic Balance

    Basic balance is an economic measure for the balance of payments that combines the current account and capital account balances.
  34. Letter of Intent - LOI

    A letter of intent (LOI) outlines the terms of a deal and serves as an “agreement to agree” between two parties.
  35. Product Family

    A product family is a group of related goods manufactured by a single company.
  36. Dilution Protection

    Dilution protection is a provision that seeks to protect existing shareholders and early investors in a company from a decrease ...
  37. Average Cost Pricing Rule

    The average cost pricing rule is imposed on certain businesses to limit what they can charge consumers to costs required ...
  38. Payment

    Payment is the transfer of one form of good, service or financial asset in exchange for another form of good, service or ...
  39. Distribution Channel

    A distribution channel is a chain of businesses or intermediaries through which a good or service passes until it reaches ...
  40. Inventory Flipping

    Inventory flipping refers to selling a product or property before it depreciates in value.
  41. Business to Consumer - B2C

    Business to consumer refers to the transactions conducted directly between a company and its customers.
  42. Conservatorship

    Conservatorship is a legal concept whereby a court appoints a person to manage an incapacitated person or minor's financial ...
  43. Native Advertising

    Native advertising is promotional messaging crafted to blend in with the regular content on a platform.
  44. Jobber

    Jobber is a slang term for a market maker on the London Stock Exchange prior to October, 1986. Jobbers, also called "stockjobbers," ...
  45. Brinkmanship

    Brinkmanship is a negotiating technique where one party aggressively pursues a set of terms so that the other party must ...
  46. Incremental Marketing

    Incremental marketing is the gradual increase in advertising expenditures and product exposure over time based on benchmarks. ...
  47. Legal Monopoly

    A legal monopoly is a company that is operating as a monopoly under a government mandate.
  48. National Association Of Purchasing Managers Index

    The National Association of Purchasing Managers Index is a monthly index of U.S. manufacturing compiled by the Institute ...
  49. Investment Climate

    Investment climate refers to the economic conditions that dictate whether individuals, banks and institutions are willing ...
  50. Pari-passu

    Pari-passu is a Latin phrase meaning "equal footing" and describes situations where two or more assets, securities, creditors ...
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Hot Definitions
  1. Return On Equity - ROE

    The profitability returned in direct relation to shareholders' investments is called the return on equity.
  2. Working Capital

    Working capital, also known as net working capital is a measure of a company's liquidity and operational efficiency.
  3. Bond

    A bond is a fixed income investment in which an investor loans money to an entity (corporate or governmental) that borrows ...
  4. Compound Annual Growth Rate - CAGR

    The Compound Annual Growth Rate (CAGR) is the mean annual growth rate of an investment over a specified period of time longer ...
  5. Net Present Value - NPV

    Net Present Value (NPV) is the difference between the present value of cash inflows and the present value of cash outflows ...
  6. Price-Earnings Ratio - P/E Ratio

    The Price-to-Earnings Ratio or P/E ratio is a ratio for valuing a company that measures its current share price relative ...
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