Costs such as depreciation, insurance, property tax, rent, associated with having a manufacturing or storage facility.
A fixed expense for a company that will provide for or increase business operations. The costs do not usually change with production levels. In order for a business to function it must incur these expenses regardless of how much or how little business is actually being done. The costs can be ...
When the payment has already been satisfied and the instrument is no longer valid.
Penalty incurred for annulling a confirmed arrangement or order.
The value of the issued shares that have remained fully or partially unpaid, and whose holders have now been called upon to pay the balance.
The situation in which a stockholder has the option to turn in the stock for any price at any time.
Amount above the par value of a bond that its issuer must pay to the holders if the bond is redeemed before its maturity date. Call premium usually declines with the years of the bond's issue date; it is higher for bonds called after 5 years than for those called after 10 years. It compensates the ...
Method of quantifying the market value of intangible assets it employs the following data: (a) firm's pretax earnings and return on assets (ROA) for the last three years, (b) average ROA in the firm's industry for the last three years, and (c) average income tax rate for the last three years. CIV ...
