Business and Personal Finance Dictionary

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 

• ALLOWANCE FOR NOTES RECEIVABLE LOSSES - an account maintained at a level considered adequate to provide...
  
  
• ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS - see ALLOWANCE FOR BAD DEBTS.
  
  
• ALLOWANCE METHOD - the accepted way to account for bad debt. Bad debt expense may be based on the perce...
  
  
• ALLOWANCES - Reductions to gross sales that occur when customers are given partial credit for sold good...
  
  
• ALLOWED CLAIM (OR ALLOWED INTEREST) - a claim of a creditor (or an equity interest) that is approved by...
  
  
• ALM - See Asset and Liability Management.
  
  
• ALPHA - Measure of risk-adjusted performance. An alpha is usually generated by regressing the security ...
  
  
• ALPHA COEFFICIEN - t Measures the extent to which a security's performance exceeds or falls short of th...
  
  
• ALPHA EQUATION - Regression usually run over 36-60 months of data: Return-Treasury bill= alpha + beta (...
  
  
• ALPHABET LOANS/NOTES - Where more than one loan is used, they may be designated as 'A', 'B', 'C' etc. l...