BARGAIN PURCHASE OPTION
An option within a lease agreement which permits the lessee to buy the leased asset at the termination of the lease period at a value much lower than its fair market value. Bargain to purchase option belongs to one of the four criteria, any of which, once satisfied, would oblige the lease to be classified as a financing or capital lease which must be disclosed on the balance sheet of the lessee. The reason of this classification is to bar "off-balance sheet" financing of a lessee.
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Stock Certificate
Document outlining ownership in a firm, which shows details including the number of shares owned, date, identification number, corporate seal, and ...
Clientele Effect
Theory stating a firm’s stock price moves based on the demands and goals of investors relative to a dividend, tax, or other policy changes wh ...
Contra Liability Account
Account debited to offset another liability account. It is used to adjust the book value of an asset or liability.
Wasting Asset
Wasting Asset is any item that irreversibly devalues over time.
Supply-Side Theory
Economic theory stipulating the best effective way to stimulate economic growth is boosting an economy’s capacity to supply more products and ...
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Ethical Investing: Looking Into Ethical Investments
For studying socially responsible investments, the key word is ethics, of course.
View every corporate webs ...
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ECONOMIC CALENDAR
| Time | Country | Indices | Period |
|---|---|---|---|
| 05:02 | Trade Balance | Nov | |
| 07:00 | Economy Watchers Survey | Nov | |
| 09:00 | Industrial Production | Oct | |
| 10:00 | SECO Consumer Confidence | Nov | |
| 11:30 | Sentix Investor Confidence | Dec | |
| 01:50 | M2 Money Supply + CD | Nov | |
| 02:01 | BRC Retail Sales Monitor | Nov | |
| 02:30 | NAB Business Confidence | Nov | |
| 05:30 | RBA Interest Rate Decision | Dec |


