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Business News

America’s 10 Fastest-Growing Restaurant Chains

When people think of restaurant chains, they think of the most popular ones; McDonald's, KFC, Pizza Hut, and so on.…

What It Is, What It Tells You, How To Calculate

What Is a Leverage Ratio? A leverage ratio is any one of several financial measurements that look at how much…

Red Clause Letter Of Credit Definition

What Is a Red Clause Letter Of Credit? A red clause letter of credit is a specific type of letter…

Average Annual Return (AAR): Definition, Calculation, and Example

What Is the Average Annual Return (AAR)? The average annual return (AAR) is a percentage used when reporting the historical…

Section 16 Definition and SEC Filing Requirements

What Is Section 16? Section 16 is a rule within the Securities Exchange Act of 1934 (SEA) that articulates the…

Benefit Period Definition

What Is a Benefit Period? A benefit period is the length of time during which an insurance policyholder or their…

Successful-Efforts vs. Full-Cost Accounting

What Are Successful-Efforts and Full-Cost Accounting? Companies involved in the exploration and development of crude oil and natural gas can…

Evaluating the Board of Directors

You can learn a lot from looking at the disclosures made about a company's board of directors in its annual…

Gravestone Doji Definition & Example

What Is a Gravestone Doji? A gravestone doji is a bearish reversal candlestick pattern that is formed when the open,…

Indexed Earnings Definition

What Are Indexed Earnings? Indexed earnings is a calculation the Social Security Administration (SSA) uses to determine Social Security benefits…