Business terms starting with C

398 terms

"C" Loan or "C" Paper FICO scores typically from 580 to 619. Factors include three to four 30 day late mortgage payments and four to six 30 day late installment loan payments…
CAC Digital Signature Verify that the identity on the CAC Card matches the identity of the expected signer.
Cafeteria plan Some employers offer cafeteria plans, more formally known as flexible spending plans, which give you the option of participating in a range of tax-saving…
Call In the bond markets, a call is an issuer's right to redeem bonds it has sold before the date they mature.
Call option Buying a call option gives you, as owner, the right to buy a fixed quantity of the underlying product at a specified price, called the strike price…
Callable bond A callable bond can be redeemed by the issuer before it matures if that provision is included in the terms of the bond agreement, or deed of trust.
Callable Debt A debt security whose issuer has the right to redeem the security at a specified price on or after a specified date, but prior to its stated final…
Came A slender rod of cast lead, with or without grooves, used in casements and stained-glass windows to hold the panes or pieces of glass together
Canceled Check A check that a bank has paid, charged to the account holder's account, and then endorsed. Once canceled, a check is no longer negotiable.
Canceled Check (Share Draft) A check that a financial institution paid, charged to the account holder's account, and then endorsed. Once canceled, a check is no longer negotiable.
Cancellation Termination of a policy before its normal expiration date.
Canopy A metal frame clad with fabric that projects from a building entrance over the sidewalk to the curb where it’s supported on vertical posts
Cap A cap is a ceiling, or the highest level to which something can go. For example, an interest rate cap limits the amount by which an interest rate can be…
Cap flashing A waterproof sheet that seals the tops of cornices and walls.
Capacity Your ability to make your mortgage payments on time. This depends on your income and income stability (job history and security), your assets and savings…
Capital Capital is money that is used to generate income or make an investment. For example, the money you use to buy shares of a mutual fund is capital that…
Capital account (international) Record of capital transfers between U.S. residents and foreign residents, such as debt forgiveness and migrants' transfers, and acquisitions and disposals…
Capital accounts (international) See Capital account (international)
Capital Appreciation Any increase in a capital asset's fair market value is called capital appreciation.
Capital consumption adjustment See Capital consumption adjustment (CCAdj), (private)
Capital consumption adjustment (CCAdj), (private) The difference between private capital consumption allowances (CCA) and private consumption of fixed capital (CFC).
Capital consumption allowance See Capital consumption allowance (CCA), (private)
Capital consumption allowance (CCA), (private) Consists of tax-return-based depreciation charges for corporations and nonfarm proprietorships and of historical-cost depreciation (calculated by BEA) for…
Capital consumption allowances See Capital consumption allowance (CCA), (private)
Capital expenditures Expenditures made to acquire, add to, or improve property, plant, and equipment (PP&E).
Capital flows table Table that expands the fixed investment component of the input-output (I-O) use table to show the types of new equipment, new structures, and software…
Capital Gain Also known as capital appreciation, capital gain measures the increase in value of an asset over time.
capital gain (or loss) A income tax term referring to profit or loss resulting from the sale of an asset, such as a security.
Capital gains distribution When mutual fund companies sell investments that have increased in value, the profits, or capital gains, are passed on to their shareholders as capital…
Capital gains tax (CGT) A capital gains tax is due on profits you realize on the sale of a capital asset, such as stock, bonds, or real estate.
Capital Improvements Property improvements that either will enhance the property value or will increase the useful life of the property.
Capital loss When you sell an asset for less than you paid for it, the difference between the two prices is your capital loss.
Capital markets Capital markets are the physical and electronic markets where equity and debt securities, commodities, and other investments are sold to investors.
Capital or Cash Reserves An individual's savings, investments, or assets.
Capital preservation Capital preservation is a strategy for protecting the money you have available to invest by choosing insured accounts or fixed-income investments that…
capital stock All classes or types of shares representing ownership of the issues.
Capital transfers to the rest of the world (net) Cash or in-kind transfers to foreigners that are linked to the acquisition or disposition of a fixed asset.
Capitalization In the context of bank supervision, capitalization refers to the funds a bank holds as a buffer against unexpected losses.
Car insurance Car insurance covers theft of and damage to your car or damage that your car causes, plus liability protection in case you are sued as a result of an…
CARD Your card is the physical card, the account number, or any device (including a check) that can be used to access your credit card account.
Career SES Employee Career Senior Executive Service Employee.
Carrying Amount See book value definition.
Casement A window sash that is hinged on the side.
Cash Money or its equivalent (checks, banknotes, etc.).
Cash advance You receive a cash advance when you use your card or account to do any of the following: obtain cash from an automated teller machine (ATM); or obtain…
Cash balance plan A cash balance retirement plan is a defined benefit plan that has many of the characteristics of a defined contribution plan.
Cash basis accounting Cash basis accounting is one of two ways of recording revenues and expenses. Using this method, a company records income on its books when it receives a…
Cash equivalent Assets that can be quickly converted to cash. These include receivables, Treasury Bills, short-term commercial paper and short-term government and…
Cash Equivalents Instruments or investments that are easily turned into cash and are so safe that they are virtually as good as cash.
Cash Flow Cash flow is a measure of changes in a company's cash account during an accounting period, specifically its cash income minus the cash payments it makes.
Cash market In a cash market buyers pay the market price for securities, currency, or commodities "on the spot," just as you would pay cash for groceries or other…
Cash Reserves A cash amount sometimes required of the buyer to be held in reserve in addition to the down payment and closing costs; the amount is determined by the…
Cash settlement To settle a futures contract where the underlying asset is a financial instrument, such as a stock index or interest rate rather than a physical…
Cash surrender value The cash surrender value of a permanent life insurance policy is the amount you receive if you cancel or surrender your policy before you die.
Cash value Cash value is the amount that an account is worth at any given time. For example, the cash value of your 401(k) or IRA is what the account is worth at the…
Cash Value (Cash Surrender Value) The amount available in cash upon surrender of a policy before it becomes payable upon death or maturity.
Cash value account If you have a permanent life insurance policy, part of each premium you pay goes into a tax-deferred account called the cash value account.
Cash-advance fee A fee charged when you use a credit card for a cash advance, such as withdrawing cash from an ATM.
Cash-Out Refinance A refinance transaction in which the borrower receives additional funds over and above the amount needed to repay the existing mortgage, closing costs…
Cash-out refinancing When refinancing, taking a loan for more than you owe on your existing mortgage.
Cashier's Check A check drawn on the funds of the bank, not against the funds in a depositor's account.
Cast Iron A type of iron, mass-produced in the nineteenth century, created by pouring molten iron into a mold; used for ornament, garden furniture, and building…
Casualty Protection Property insurance that covers any damage to the home and personal property either inside or outside the home.
Catastrophic illness insurance Many health insurance policies cap, or limit, the amount they will pay to cover medical expenses.
Catch-up contribution You are entitled to make an annual catch-up contribution to your employer sponsored retirement savings plan and individual retirement account (IRA) if…
Category of Amount Reportable financial interests are disclosed either by actual amount or by category of amount, depending on the interest, as specified by the SF 278 form.
CCA See Capital consumption allowance (CCA), (private)
CCAdj See Capital consumption adjustment (CCAdj), (private)
CDs (Certificates of Deposit) A debt instrument issued by banks, usually paying interest, with maturities ranging from seven days to several years.
Cease and Desist Letter A letter requesting that a company stops the activity mentioned in the letter.
Ceiling If there is an upper limit, or cap, on the interest rate you can be charged on an adjustable-rate loan, it's known as a ceiling.
Census Tract A census tract is a small geographic area. Census 2000 assigned census tract numbers to all areas of the U.S. and some U.S. territories and possessions.
Central bank Most countries have a central bank, which issues the country's currency and holds the reserve deposits of other banks in that country.
Central Registration Depository (CRD) The Central Registration Depository (CRD) is an automated database maintained by NASD.
Certificate of Accrual on Treasury Securities (CATS) CATS are US Treasury zero-coupon bonds that are sold at deep discount to par, or face value.
Certificate of Deposit A negotiable instrument issued by a bank in exchange for funds, usually bearing interest, deposited with the bank.
Certificate of deposit (CD) CDs are time deposits. When you purchase a CD from a bank, up to $100,000 is insured by the Federal Deposit Insurance Corporation (FDIC).
Certificate of Divestiture The certificate of divestiture (CD) was created by the Ethics in Government Act of 1978 to reduce the tax burden of divestiture that can occur when an…
Certificate of Eligibility A document issued by the U.S. Department of Veterans Affairs (VA) certifying a veteran's eligibility for a VA-guaranteed mortgage loan.
certificate of reasonable value (CRV) A Veterans Administration appraisal that establishes the maximum VA mortgage loan amount for a specified property.
Certificate of Release A certificate signed by a lender indicating that a mortgage has been fully paid and all debts satisfied.
Certificate of Title A document rendering an opinion on the status of a property's title based on public records.
Certificates of Deposit (CD) A debt instrument issued by banks, usually paying interest, with maturities ranging from seven days to several years.
Certification Certification means the approval by a certifying official that a labor condition application is complete and does not contain obvious inaccuracies.
Certified Check A personal check drawn by an individual that is certified (guaranteed) to be good.
Certified Check, Treasurer's/Cashier or Other Official Check A Certified Check, Treasurer’s, Cashier or other official check is drawn against deposited funds to pay a specified sum of money to a specified person…
Certified historic structure Same or similar to "historic structure." See "historic structure."
Certifying Officer Certifying Officer means a Department of Labor official, or such official's designee, who makes determinations about whether or not to certify labor…
CFC See Consumption of fixed capital (CFC)
Chain dollar See Chained-dollar estimate
Chain of Title The history of all of the documents that have transferred title to a parcel of real property, starting with the earliest existing document and ending with…
Chained-dollar estimate A measure used to approximate the chained-type index level and is calculated by taking the current-dollar level of a series in the base period and…
Chained-type index Index that is based on the linking (chaining) of indexes to create a time series.
Change in private inventories The change in the physical volume of inventories owned by private business, valued at the average prices of the period.
Change Orders A change in the original construction plans ordered by the property owner or general contractor.
Chapter 13 Bankruptcy this type of bankruptcy sets a payment plan between the homeowner and the creditor monitored by the bankruptcy court.
Chapter 7 Bankruptcy a bankruptcy that requires assets be liquidated in exchange for the cancellation of debt.
Charge-off The balance on a credit obligation that a lender no longer expects to be repaid and writes off as a bad debt.
Charter Number A unique number assigned to the credit union by NCUA, You can find a specific credit union’s charter number by visiting, http://researchcu.ncua.
Chattel mortgage A pledge of personal property as security for a debt. Also called a security interest or financing statement. For this survey, not a mortgage.