ALLOWANCE FOR BAD DEBTS is an account established to record a subtraction from ACCOUNTS RECEIVABLE, to allow for those accounts that will not be paid.
CAPITAL LOSS is the excess of purchase price over selling price when the assets have been held for more than a certain period of time and which is given a special treatment for tax purposes.
BARBELL is a bond management strategy where maturities are clustered at extremes of the yield curve. For example, the price performance of one-year and 30-year bonds, in combination, may exceed that of a l0-year, even though the average maturity of the two strategies may be equal.
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