YTD Definition

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YTD is Year To Date; meaning the period beginning of the calendar year, January 1st of the current year, or the fiscal year up until todays date.

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OVERTRADING, in securities, is: a. excessive buying and selling by a broker in a discretionary account, or, b. practice of a member of an underwriting group inducing a brokerage client to buy a portion of a new issue by purchasing other securities from the client at a premium. In finance, it is when a firm expands sales beyond a level that can be financed with normal working capital.

ENGINEERED COSTS are those costs having a clear linkage to output, e.g., direct materials costs.

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