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Orion's Financial & M&A Dictionary

The following are financial and M&A phrases found in Orion's newsletters, marketing literature and in the M&A process:

10-Q
absolute priority rule
absorbed
Accelerated Cost Recovery System
Accelerated Depreciation
account
account reconciliation
account statement
accountant
accountant's letter
accountant's opinion
accounting
accounting equation
accounts payable
accounts payable turnover
accounts receivable
accounts receivable aging
accounts receivable financing
accounts receivable turnover
Accredited Personal Financial Planning Specialist
accretion
accrual basis accounting
accrue
accrued expense
accumulated depreciation
acid-test ratio
acquisition
acquisition cost
ACRS
active asset
active income
activity-based pricing
adjusted balance method
adjusted basis
adjusted book value
adjusted funds from operations
adjusting entry
adjustment
administrative systems
adverse opinion
advertising
advertising sales ratio
advertorial
affiliate
affiliated chains
affiliated wholesalers
agglomeration
aggregate
aging schedule
allowance for depreciation
allowance for doubtful accounts
alternative assets
amalgamation
amortization
amount
annual
Annual Percentage Yield
annual report
annual turnover
annualizing
annuity unit
any-and-all bid
appreciation
appropriation
APY
assembly plant
asset
asset acquisition
asset coverage
asset impairment
asset stripper
asset/equity ratio
association
at sight
audit
audit trail
audited financial statements
auditor
auditor's report
automation
available assets
average accounting return
average collection period
average payment period
average revenue per unit (ARPU)
B2B
Baby Bells
back pay
backdoor listing
backgrounder
backlog
backward integration
bad debt
bad debt reserve
bait and switch
balance
balance sheet
balanced budget
bank reconciliation
banking book
bankmail
bargaining unit
bear hug
bear raid
below cost
below the line
benchmark
billing cycle
black ink
black knight
blank endorsement
blind entries
blitzkrieg tender offer
blue-collar
Board of Trustees
boardroom
book building
book inventory
book profit
book to market ratio
book value
book value per share
bookkeeping
books
books of final entry
books of original entry
book-to-bill ratio
bootstrap
bottom line
box
brand
breakup value
bricks and mortar
budget
budget deficit
budget surplus
bulk handling
bulk sales escrow
bulk transfer
bundling
burn rate
business
business day
business ethics
business model
business plan
business process outsourcing
business record
business-to-business
bust-up takeover
buyout
buy-sell agreement
C Corporation
CAGR
calendar year
cancelled check
capex
capital
capital appreciation
capital asset
capital budgeting
capital efficiency
capital employed
capital expenditure
capital growth
capital investment
capital liability
capital loss
capital net worth
capital rationing
capital resource
capital-intensive
capitalize
capitalized cost
capitalized interest
cartel
cash
cash asset ratio
cash basis
cash budget
cash control
cash conversion cycle
cash cow
cash cycle
cash earnings
cash equivalence
cash flow
cash flow per share
cash flow statement
cash flows from financing activities
cash flows from investing activities
cash flows from operating activities
cash journal
cash management
Cash on Delivery
cash pooling
cash ratio
cash receipt
cashbook
cash-on-cash return
CEO
Certified Public Accountant
CFA
CFO
Chairman of the Board
change of control
charge
charge off
chart of accounts
charter
Chief Executive Officer
Chief Financial Officer
Chief Operating Officer
churn rate
closing entry
COGS
collection
collection agency
collection ratio
collective bargaining
combined financial statement
combined ratio
comfort letter
commerce
commercial
commercial year
commission recapture
common equity
common-size statement
company
comparative statements
compensation package
competitive advantage
competitive intelligence
Compound Annual Growth Rate
compound annual return
compound growth rate
compounding
comprehensive income
comps
comptroller
concession
confidence level
conglomerate
conglomerate merger
consolidated financial statement
consolidation
consortium
contingency fund
continuing operations
continuous inventory
contra account
contractor
contribution margin
controlled company
controller
COO
cookie jar accounting
cooking the books
corporate
corporate charter
corporate finance
corporation
cost
Cost Accounting
cost of capital
Cost Of Goods Sold
cost of sales
cost structure
cost/benefit analysis
Costing System
cost-plus pricing
cottage industry
coverage ratio
CPA
credit order
creeping tender offer
critical mass
crossover rate
cross-selling
cumulative
cumulative total return
current assets
current capital
current cash debt coverage ratio
current debt
current liabilities
current portion of long-term debt
current ratio
cutoff point
dawn raid
days inventory
days payable
days receivable
Days Sales Outstanding
DBA
DCF
de jure corporation
deal date
deal stock
debit
debit note
debt ratio
debt service coverage 
debt/asset ratio
declining balance method
defensive interval
deferred charge
deferred credit
deferred revenue
deferred tax
deferred tax asset
deferred tax liability
deficit
deficit net worth
deficit spending
defunct
dematerialization
demerger
depreciated cost
depreciation
direct cost
direct marketing
direct profit
disbursement
discontinued
discontinued operations
discretionary expense
disinvestment
distress sale
distribution network
distributor
divest
dividends-received deduction
dollar-weighted rate of return
dot-com
double budget
double-declining balance depreciation method
double-entry bookkeeping
downside
downsizing
drag-along right
driver
drop shipping
DSO
dumping
durable goods
earnest money
earning asset
earnings
Earnings Before Interest and Taxes
Earnings Before Interest, Taxes, Depreciation and Amortization
Earnings Before Interest, Taxes, Depreciation, Amortization and Rent
earnings before tax
earnings report
earnout
earnup
EBIDTA
EBIT
EBITDA
EBITDA margin
EBITDAR
e-commerce
economic base
economic surplus
economic value
economy of scale
economy of scope
effective debt
effective net worth
efficiency ratio
electronic commerce
elevator pitch
embedded value
EMEA
employee
enterprise
Enterprise Resource Planning
enterprise value
entry barrier
EOQ
equity
equity method
erosion
ERP
excess cash
exchange ratio
expenditure
expense
expensed
extraordinary item
fact book
factor
factoring
factory
fairness opinion
FASB
federal budget
fee
fee-based financial planning
FIFO
Financial Accounting Standards Board
financial asset
financial capital
financial condition
financial health
financial statement
financial structure
finished goods
firm
firm price
First In First Out
first-mover advantage
fiscal
fiscal year
fixed asset
fixed budget
fixed cost
fixed-charge coverage ratio
flat rate
flexible budget
flier
flow through entity
FOB
Form 10-K
Form 10-Q
Form 8-K
forward integration
franchise
franchised monopoly
free cash flow
free cash flow to equity
free cash flow yield
Free On Board
friendly takeover
front money
front office
fulfillment
fully depreciated
fund accounting
fund balance
fundamentals
GAAP
garbatrage
GDP per capita
gearing
general and administrative overhead
general ledger
general partner
Generally Accepted Accounting Principles
going concern
going-concern value
golden handcuffs
golden handshake
golden parachute
good faith deposit
goods
government enterprise
gray knight
greenmail
gross block
gross income
gross margin
gross profit
gross profit margin
gross revenue
gross sales
growth rate
hard goods
heavy industry
hidden asset
highly confident letter
historical cost
holding period return
horizontal acquisition
horizontal market
horizontal merger
hostile takeover
human capital
immunization
impairment
impairment charge
imputed value
in kind
in play
in specie
in the black
in the red
inactive
inactive asset
inception
income
income statement
income stream
incorporation
increasing returns to scale
incremental cost
independent auditor
independent contractor
indirect cost
industrial
industrial espionage
industrial goods
inflation accounting
innovation
in-process research and development
institution
intangible asset
interest cover
interest coverage
interest income
interim statement
interlocking directorates
intermediary
internal audit
internal expansion
internal financing
internal growth rate
interstate commerce
interval measure
intrastate commerce
inventory
inventory turnover
investment
investment flows
invoice
IRR
Jonestown defense
journal
just-in-time
kickback
killer bee
labor
labor burden
labor relations
labor-intensive
Last In First Out
launch
layoff
LBO
lead time
ledger
legal monopoly
letter of intent
level playing field
Leveraged Buyout
leveraged recapitalization
liability
life cycle
LIFO
LIFO reserve
like-for-like sales
line
liquidation value
liquidity ratio
list price
logistics
long-term assets
long-term liabilities
loss leader
loyalty program
MACRS
maker
management
management buyin
manufacturing overhead
margin creep
marginal cost
marginal revenue
marginal utility
market segmentation
market share
marketing
mass customization
mass market
mass production
media kit
merchandise
merchant
merger
mezzanine debt
middleman
minimum wage
minutes
mixed cost
MLM
Modified ACRS
modified book value
modified cash basis
modus operandi
mogul
monopolistic competition
monopoly
monopsony
MSRP
MTD
Multi-Level Marketing
natural monopoly
negative goodwill
negotiable
net
net assets
net book value
net capital
net cash flow
net current assets
net debt
net earnings
net income
net income from continuing operations
net income from discontinued operations
net income multiplier
net interest margin
net investment
net liquid assets
net margin
Net Operating Income
net operating margin
net profit
net profit margin
net quick assets
net sales
net surplus
net tangible assets
net worth
net yield
non-cash expense
noncurrent asset
noncurrent liabilities
non-financial asset
nonledger asset
nonpublic information
nonrecurring charge
NOPAT
NPV
obsolescence
occupation
occupational hazard
off the books
off-balance-sheet financing
oligopoly
oligopsony
on budget
on order
on spec
one time charge
open shop
operating asset
operating cash flows
operating costs
operating cycle
operating income
operating income before depreciation and amortization
operating leverage
operating margin
operating profit
operating ratio
operation
opportunity cost
opportunity risk
optimum capacity
org chart
organization
organizational chart
organized labor
original cost
other current assets
other long term liabilities
outgo
outlay
out-of-cash date
outside director
outsourcing
overdue
overhead
overhead ratio
owner's equity
parent company
partner
partnership
pay
payables
payback
payee
payer
payment
payment in kind
payout period
payroll
people pill
perk
permanent capital
permission marketing
perpetual inventory
petty cash
pink slip
pitchbook
plant
PMV
point of sale
poison pill
pooling of interests
positioning
post
posting
prebilling
predatory pricing
pre-depreciation profit
preferred equity
premium raid
prepaid expense
present value
President
pre-tax profit margin
price
price discovery
price efficiency
price fixing
price leadership
price maker
price support
price taker
price-earnings ratio
Private Market Value
pro forma
producer
product
product line
profession
profile
profit
profit and loss statement
profit center
profit margin
profit motive
profit motive
profitability
promotion
proof of concept
property inventory
proposal
protest
proxy contest
proxy fight
public domain
public employee
public relations
publicity
purchase acquisition
purchase ledger
purchase method
purchase order
purchase outright
purchaser
purchasing power
pure competition
pure monopoly
pure play
qualified lead
qualified opinion
quality assurance
quality control
quality cost
quality of earnings
quantise
quarterly
quarterly report
quarter-on-quarter (QOQ)
quasi-equity
quasi-public corporation
quick assets
quick ratio
R&D
raider
raincheck
rainmaker
raise
ramp up
rate card
raw materials
reach
real asset
real capital
realize
realized
rebate
recall
receivable days
receivables
receivables turnover
reckoning
recognize
recompense
record
recoup
red ink
register
Registered Investment Adviser
remit
remittance advice
remuneration
replacement cost
replacement cost accounting
replacement value
Reports and Records
Request For Proposal
requisition
research and development
reseller
reservation
residual value
restatement
retention rate
return of capital
Return on Assets
Return on Capital
Return on Equity
Return on Invested Capital
Return on Investment
return on net assets
Return on Sales
Return on Total Assets
revenue
revenue sharing
reverse acquisition
reverse leverage
reverse merger
Reverse Take-Over
revolving collateral
risk adjusted return
ROA
ROE
ROI
ROIC
royalty
RTO
rumortrage
run rate
sales
sales ledger
sales to cash flow ratio
salvage value
sandbag
scorched-earth policy
SEC filing
Selling, General and Administrative Expenses
sequential
SG&A
shareholders' equity
shark repellent
short-term debt
shrinkage
single-entry bookkeeping
staggered board of directors
standard accounting practice
standstill agreement
staple financing
stated capital
stated value
statement of condition
Statement of Financial Accounting Standards
statutory consolidation
statutory merger
stock swap
stockholders' equity
straight line depreciation
stranded asset
strategic alliance
strategic buyout
suicide pill
Sum-of-the-Years'-Digits Method
surplus
System for Electronic Document Analysis and Retrieval
takeover
takeover bid
takeover target
tangible asset
tangible net worth
target
targeted repurchase
tender
tender offer
times interest earned
time-weighted rate of return
toehold purchase
top line
total assets
total cost
trading book
trailing return
transaction
trial balance
unaudited opinion
unleveraged
unqualified audit
unqualified opinion
valuation reserve
vertical acquisition
vertical merger
visible supply
war chest
warranty
wash sale 
white knight
whitewash resolution
working capital
working capital requirement
write down
write up
write-off
written-down value
year-over-year
Year-To-Date
YTD
Zero Balance Account
zero-base budgeting
zombie
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