Capitalization Rate Return from a real estate investment property that is based on income that is expected to be generated from it. Used to evaluate the investor's potential return on such investment. … [Read more...]
Capitalization Ratios
Filed Under: c by
Capitalization Ratios Also termed financial leverage ratios. Compare debt to total capitalization. Demonstrate how much the corporation is trading on equity. These ratios need to be viewed in the context of the industry’s stability and cash flow and earnings of the company. … [Read more...]
Capitalization Table
Filed Under: c by
Capitalization Table Shows firm capitalization and capitalization ratios, of capital arising from long-term debt and common equity. … [Read more...]
Capitalized
Filed Under: c by
Capitalized To show items with useful lives lasting more than a year, in the asset accounts and then depreciate appropriately. … [Read more...]
Capitalized Interest
Filed Under: c by
Capitalized Interest Interest considered as asset that is amortized over time through the income statement. This interest is not expensed immediately. … [Read more...]
Car
Filed Under: c by
Car Describes the amount of commodity underlying in a contract. Originates from the quantity measured in terms of railroad car capacities. … [Read more...]
Carry
Filed Under: c by
Carry Refer: net financing cost. Cost of financing the asset purchase less yield from the asset. … [Read more...]
Carrying Costs
Filed Under: c by
Carrying Costs Those costs that change in proportion to the investment in current assets made by the firm. … [Read more...]
Carrying Value
Filed Under: c by
Carrying Value Book value. May be different from market value. … [Read more...]
Cash Budget
Filed Under: c by
Cash Budget Predicted/ projected summary of expected cash outflows and inflows and also cash and loan balances of a company. … [Read more...]
Cash and Carry
Filed Under: c by
Cash and Carry Simultaneous sale of future and purchase of a security, using a loan or repo to finance the balance. … [Read more...]
Cash and Equivalents
Filed Under: c by
Cash and Equivalents Company reported assets that can be immediately converted to cash. For example, bank accounts, government bonds, and Banker's Acceptances. On the balance sheets, cash equivalents include securities with maturities below 90 days. … [Read more...]
Cash Commodity
Filed Under: c by
Cash Commodity Physical commodity, as opposed to futures contract wherein only cash may change hands. … [Read more...]
Cash Conversion Cycle
Filed Under: c by
Cash Conversion Cycle The length of time between a firm's purchase of inventory and the receipt of cash from accounts receivable. … [Read more...]
Cash Cost
Filed Under: c by
Cash Cost Accounting system wherein costs are classified in the manner that they are paid for in cash. These costs are recognized at the point of sale in the ledger. Distinct from accrual cost recognition method. … [Read more...]
Cash Cow
Filed Under: c by
Cash Cow Consistent payout of all earnings generated per share as dividend. Or, a company that affords steady free cash flow to the investor. … [Read more...]
Cash Cycle
Filed Under: c by
Cash Cycle Time lag cash disbursement and collection. Formula used in net working capital management: operating cycle minus the period designated for accounts payable. … [Read more...]
Cash Deficiency Agreement
Filed Under: c by
Cash Deficiency Agreement Cash investment agreement to cover deficiency that may occur in a project. … [Read more...]
Cash Delivery
Filed Under: c by
Cash Delivery Some futures contracts stipulate cash settlement based on value of underlying asset rather than actual physical exchange of assets. … [Read more...]
Cash Discount
Filed Under: c by
Cash Discount Payment incentive given to the product purchasers of a firm so that payment is received within specific time periods. … [Read more...]
