GIFTS-IN-KIND are non-cash gifts of tangible or intangible property. Tangible property can fall into two distinct categories, and its value is derived from its physical existence: 1. objects, such as equipment, software, automobiles, printed materials, etc.; or, 2. services, such as providing photography services. Intangible personal property is property whose value stems from intangible elements, e.g. patents and copyrights.
VERTICAL FINANCIAL ANALYSIS allows comparison of the financial ratios of a company in time - past, present and future.
STRIPPED BOND is a bond that can be subdivided into a series of zero-coupon bonds.
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