A non-current asset is an asset on the balance sheet that is not expected to convert into unrestricted cash within a year’s time.
Non-current assets may include such things as intellectual property and production/operations equipment - meaning they likely do not have a need to convert to cash.
From a balance sheet standpoint, non-current assets are capitalized rather than expensed - meaning the company can allocate the asset’s cost of the asset over the number of years for which the asset will be used, instead of allocating it all in the year it was purchased.
Depending on the type of asset, it may be depreciated, amortized or depleted. Non-current assets are classified on the balance sheet under one of the following headings: investments, property, plant and equipment, intangible assets or other assets.
Lump sum distributions are when the entire balance of an account is paid out at once
A Coverdell ESA is an account which can be used to save for educational expenses. They used to be called Educational IRAs
A loss refers to reduction in the value of an investment, or in business terms, to having expenses outweigh revenues
A long position - or to be “long a stock” - means that an investor has share ownership and will receive economic benefit
A strangle is an options strategy which is profitable if the price of the underlying security swings either up or down
Equilibrium is where a price is stable because the supply and demand have balanced out. Disequilibrium is all the rest in trading
The EPMA uses linear regression instead of averages to plot a line which reduces the noise of market activity
Bankruptcy court is a special judicial proceeding which determines how a debtor can settle accounts and move on
Market neutral is a term used to describe strategies of investing that are poised to benefit whether the market goes...
Working capital is computed by subtracting a business’s current liabilities from its current assets