Fundamental Analysis

After tax income is defined as the sum of money an individual or company receives after all applicable taxes have been deducted. This includes federal, state, and withholding taxes. After tax income is sometimes referred to as disposable income, since it is the amount that a company or individual has left over to dispose of as desired.

Cash Accounting Definition

Capital Asset Definition

Capital Appreciation Definition

The average cost method is a way of determining the value of a group of like assets without an in-depth appraisal of each individual component. Basically, this method derives results by adding the costs of all individual assets, and then dividing by the number of assets in the group, producing a measure of the value of each individual asset.

After certain significant corporate events, publicly-traded companies are required by law to file Form 8-K with the U.S. Securities and Exchange Commission (SEC) in order to inform investors of changes in the company’s status, financial standing, or leadership.

What is asset coverage ratio?

The breakeven analysis is a calculation that forecasts the point at which a company’s total revenues are equal to its total expenses. Within this analysis are different variables such as fixed costs, variable unit costs, expected unit sales, unit price, total variable cost, total cost, total revenue, profit or loss and the breakeven point.

Abnormal return definition

Accounting Rate of Return Definition

The compound annual growth rate, also known as CAGR, is a formula that is applied to an investment to help determine the investment's annual smoothed return. The final percentage that you get upon calculating the compound annual growth rate is a smoothed rate of return that shows the positive or negative growth of your investment over a specified period of time.

Jules Dupuit, an engineer from France, first introduced the concept of benefit cost ratio in 1848. Alfred Marshall, a British economist further enhanced the formula that became the basis for benefit cost ratio. However, the formalized development of it did not occur until the Federal Navigation Act of 1936 was introduced.

What is Activity Based Costing?

What is an Initial Public Offering (IPO)?

Definition of Shareholders Equity

Shareholders equity represents the net worth of a company after deducting all liabilities.  Shareholders equity, or owners equity, can be derived by using values from the balance sheet.