TANGIBLE BOOK VALUE Definition

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TANGIBLE BOOK VALUE is different than 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).

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LUMP-SUM is an agreed upon sum of money, which is paid in full settlement all at one time.

FLAT RATE is a per unit price that remains constant regardless of the volume purchased.

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