What Is a Dotcom? A dotcom, or dot-com, is a company that conducts business primarily through a website. A dotcom company embraces the Internet as the key component in its business. Dotcoms get their name from the URL or domain name that customers enter to visit a website. The .com at the end of the
What Is Double Taxation? Double taxation is a tax principle referring to income taxes paid twice on the same source of income. It can occur when income is taxed at both the corporate level and personal level. Double taxation also occurs in international trade or investment when the same income is taxed in two different
What Is a Double-Barreled Bond? A double-barreled bond is a municipal bond in which the interest and principal payments are pledged by two distinct entities—the revenue from a defined project and the issuer and its taxing power. In the event that the project cash flows fall short, the issuer covers the payments promised to the
What Is a Double Bottom? A double bottom pattern is a classic technical analysis charting formation that represents a major change in trend and a momentum reversal from a prior down move in market trading. It describes the drop of a security or index, a rebound, another drop to the same or similar level as
What Is Double-Cycle Billing? Double-cycle billing is a method for calculating credit card interest in which the interest is applied to the average of the prior two months’ outstanding balance. The practice was banned by U.S. Congress in 2009 through the passage of the Credit CARD Act. Before this legislation was introduced, double-cycle billing was
What Is the Double-Declining Balance (DDB) Depreciation Method? The double-declining balance depreciation (DDB) method, also known as the reducing balance method, is one of two common methods a business uses to account for the expense of a long-lived asset. The double-declining balance depreciation method is an accelerated depreciation method that counts as an expense more
What Is Double Dipping? Double dipping is an unethical practice. It describes a broker that places commissioned products into a fee-based account to earn money from both sources. In this context, double dipping is rare and can lead to fines or suspensions from regulators for the offending broker or their firm. The practice is usually
What Is Double-Dip Recession? A double-dip recession refers to a recession followed by a short-lived recovery, followed by another recession. For whatever reason, after the initial recession has passed, the recovery stalls and the second round of recession sets in just as, or even before, the economy has fully recovered from the losses of the
What Is a Double Exponential Moving Average (DEMA)? The double exponential moving average (DEMA) is a technical indicator devised to reduce the lag in the results produced by a traditional moving average. Technical traders use it to lessen the amount of “noise” that can distort the movements on a price chart. Like any moving average
What Is Double Hedging? Double hedging is a trading strategy in which an investor hedges a cash market position using both a futures position and an options position. This is used when it is not effective or is impossible due to regulatory restraints to use just one derivatives market to complete a hedge. Key Takeaways
