Investigative activities that a business chooses to conduct with the intention of making a discovery that can either lead to the development of new products or procedures, or to improvement of existing products or procedures. Research and development is one of the means by which business can experience future growth by developing new products or processes to improve and expand their operations. |||While R&D is often thought of as synonymous with high-tech firms that are on the cutting edge of new technology, many established consumer goods companies spend large sums of money on improving old products. For example, Gillette spends quite a bit on R&D each year in ongoing attempts to design a more effective shaver.On average, most companies spend only a small percentage of their revenue on R&D (usually under 5%). However, pharmaceuticals, software and semiconductor companies tend to spend quite a bit more.
1. In financial terms, a period of time when borrowing is difficult. 2. In general business terms, times when increasing costs cannot be passed onto consumers. The decrease in profits is said to be caused by a "squeeze" on profit margins. Be careful not to confuse this with the short squeeze, which is an upward movement in price of a stock caused by investors covering their short positions.
The reorganization of a company's outstanding obligations, often achieved by reducing the burden of the debts on the company by decreasing the rates paid and increasing the time the company has to pay the obligation back. This allows a company to increase its ability to meet the obligations. Also, some of the debt may be forgiven by creditors in exchange for an equity position in the company. Taobiz explains Corporate Debt Restructuring The need for a corporate debt restructuring often arises when a company is going through financial hardship and is having difficulty in meeting its obligations. If the troubles are enough to pose a high risk of the company going bankrupt, it can negotiate with its creditors to reduce these burdens and increase its chances of avoiding bankruptcy. In the U.S., Chapter 11 proceedings allow for a company to get protection from creditors with the hopes of renegotiating the terms on the debt agreements and survive as a going concern. Even if the creditors don't agree to the terms of a plan put forth, if the court determines that it is fair it may impose the plan on creditors.
An additional tax on the sale of vehicles that have poor fuel economy. A vehicle is subject to a tax if it gets less than a certain number of miles per gallon. This is one of many reasons why you no longer see car manufacturers producing 1970s-style, gas-guzzling, oil-burning, road-crushing beasts.
A loan on which the borrower was behind on payments (delinquent) by at least 90 days but has resumed making payments. The payments that the borrower missed have not necessarily been paid, however. Often, the borrower of a reperforming loan has filed for bankruptcy and has continued making payments as a result of the bankruptcy agreement. Borrowers whose loans are classified as reperforming will have fewer refinancing options because of their past delinquencies. |||For mortgage investors, reperforming loans are considered risky (much like subprime loans). They fall into a category known as “scratch-and-dent” loans. Rating agencies look at a borrower's repayment patterns and the lender's ability to manage the loan in determining investment risk for reperforming loans. That stands in contrast to a nonperforming loan, in which the borrower has not made payments for over 90 days and has not resumed repayment of the loan.
An intercom speaker often used on brokers' trading desks in investment banks and stock brokerages. A squawk box allows a firm's analysts and traders to communicate with the firm's brokers. Firms use squawk boxes to inform their brokers about current analyst recommendations, market events and information about block trades. This line of communication helps to keep brokers updated on important market factors and allows the firm to guide its brokers' trading. While many other forms of communication have arisen as a result of technology, the squawk box is still used in most investment banks and brokerages.
An underwriter or a market maker that is a sizable holder of a given security or that facilitates the trading of the security. Core liquidity providers ideally bring greater price stability and distribute securities to both retail and institutional investors. Taobiz explains Core Liquidity Provider Firms that underwrite or provide the financing for equity or debt transactions and then make a market or assist in the trading of these securities are said to be core liquidity providers. Without their assistance, the number of transactions in the security would decrease and the ability of buy- and sell-side firms to accumulate or dispose of stock would be diminished.
Categories for which various sources of income are allocated based on United States tax regulations. Each basket has a net gain or loss, which may not be applied to any other basket as a means to reduce taxable gains. For example, let's look at a situation where you have a net loss in one income basket, with an equivalent net gain in another. Ignoring baskets, your net income is $0, as the loss offsets the gain, meaning you will not have to pay any taxes. However, because U.S. tax code specifies that baskets can't overlap, the net loss cannot be applied to the net gain. Unfortunately, you will have to pay any applicable income taxes on the basket with a net gain.
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