ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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SHORT INTEREST Definition
SHORT INTEREST is the total number of shares of a security that have been sold short that have not been repurchased to settle short positions in the market (covered). Currently there is no requirement that market participants report their short positions in OTCBB securities to FINRA.
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ADJUSTED BOOK VALUE is the value that results after one or more asset or liability amounts are added, deleted, or changed from their respective financial statement amounts. It can be stated in either one of two ways, i.e. Tangible Book Value or Economic Book Value (also known as Book Value at Market). Tangible Book Value is different than Economin Book Value in that it deducts from asset value intangible assets, which are assets that are not hard (e.g., goodwill, patents, capitalized start-up expenses and deferred financing costs).
BUDGETING PROCESS is a systematic activity that develops a plan for the expenditure of a usually fixed resource, such as money or time, during a given period to achieve a desired result.