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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

ASSET SALE:
is the sale of certai... is the sale of certain named assets of a corporation, partnership or sole proprietorship. Usually the seller retains ownership of the cash and cash equivalents (such as Accounts Receivable) and the liabilities of the entity. The seller then will pay the liabilities with the cash, any down payment and the cash equivalents as they become cash. Assets named are typically trade name, trade fixtures, inventory, leasehold rights, telephone number rights and goodwill. Assets sold can be tangible or intangible.

ACCOUNTING RATIO:
the result of dividing... the result of dividing one financial statement item by another. Ratios help analysts interpret financial statements by focusing on specific relationships.

accidental death clause :
Provision in a life ... Provision in a life insurance policy whereby, in case of death due to accident, twice (in double indemnity policy) or three times (in triple indemnity policy) the amount of death benefit is paid to the beneficiary. These policies are usually subject to certain restrictions, such as age of the insured and number of days the death occurs after the accident. Also called accidental means provision or accidental result provision.

accrued benefits :
Total amount of a pensi... Total amount of a pension plan as on a specified date, whether or not the employee is eligible to access it. Accrued benefits are determined in accordance with the terms of the pension plan, and are based on the plan participant's salary package and period of his or her service to date.

 

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