Business and Personal Finance Dictionary

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• CHARGE-OFF - An unpaid portion of a bill that a lender has accepted will never be paid and has recorded...
  
  
• CHARGE-OFFS - Loans or debts that have gone unpaid by the creditor. The creditor "gives up" on collecti...
  
  
• CHARGEBACK - in the credit industry, occurs when a credit card processor "charges back" to the merchant...
  
  
• CHARITABLE CONTRIBUTION DEDUCTION - An itemized deduction for contributions of cash or property to a qu...
  
  
• CHARITABLE REMAINDER TRUST - An irrevocable trust that pays income to a designated person or persons un...
  
  
• CHART OF ACCOUNTS - is a list of ledger account names and associated numbers arranged in the order in w...
  
  
• CHARTER - May mean either the document filed with the Secretary of State (articles of incorporation) or...
  
  
• CHARTER AMENDMENT LIMITATIONS - These provisions limit shareholders' ability to amend the governing doc...
  
  
• CHARTERED ACCOUNTANT (CA) - is a British accountant who is a member of the Institute of Chartered Accou...
  
  
• CHARTERED BANKS - Financial institutions regulated under the Bank Act. Chartered banks are designated a...