Broccoli is cool-season annual commonly treated as a two-season crop with spring and late summer planting. Broccoli seedlings are usually transplanted to the garden after being started indoors. Seeds are sown indoors or in a cold frame 5 to 6 weeks before they are set in the garden. In spring, give broccoli an early start
What Is the Acid-Test Ratio? The acid-test ratio, commonly known as the quick ratio, uses a firm’s balance sheet data as an indicator of whether it has sufficient short-term assets to cover its short-term liabilities. Key Takeaways The acid-test, or quick ratio, compares a company’s most short-term assets to its most short-term liabilities to see if
What Was the Acorn Collective? The Acorn Collective was an attempt to build a blockchain crowdfunding platform with a native cryptocurrency, OAK. The cryptocurrency project was founded by Moritz Kurtz and Peter-Andreas Kurtz in 2017. The project was active until March 2019, when it ceased operations: shorty after receiving funding in the first round of
What Are Acquired Fund Fees and Expenses (AFFE)? Acquired fund fees and expenses (AFFE) are a line item in a multi-manager or fund-of-funds (FOF) prospectus that shows the operating expenses of the underlying funds. This became a requirement as of January 2007. This line item is now included with the fund’s fee schedule under the
What Is an Acquiree? An acquiree is a company that is purchased in a merger or acquisition. In a takeover scenario, the acquiree is also known as a “target firm.” Key Takeaways An acquiree, also known as a target firm, is a company that is purchased under a corporate acquisition.Acquirees drive a hard bargain and will seldom
What Is an Acquirer? An acquirer is a company that obtains the rights to another company or business relationship through a deal. These deals are usually mergers or acquisitions, but can also be other structured agreements. Acquirers buy out a company and take over their ownership typically through a purchase of a large portion of
What Is an Acquisition? An acquisition is when one company purchases most or all of another company’s shares to gain control of that company. Purchasing more than 50% of a target firm’s stock and other assets allows the acquirer to make decisions about the newly acquired assets without the approval of the company’s other shareholders. Acquisitions
What Is Acquisition Indigestion? Acquisition indigestion is a slang term that describes the practical difficulties that a company may face while adjusting to the consequences of a merger or acquisition deal. The integration process can be a rocky one. Employees can become stressed by the uncertainties inherent in a merger or acquisition involving their company.
What Is an Acquisition Adjustment? An acquisition adjustment describes the difference between the price an acquirer pays to purchase another company and the net original cost of the target’s assets. Also known as “goodwill”, it is a premium paid for acquiring a company for more than its tangible assets or book value. Key Takeaways An acquisition adjustment
What Is Acquisition Debt? Acquisition debt is a financial obligation taken on during the construction, improvement, or purchase of a primary or secondary residence. Thus, a home mortgage loan is an example of acquisition debt. The Internal Revenue Service (IRS) provides certain tax advantages for home acquisition debt. This should not be confused with acquisition financing, which
