Change Assets Definition

Change Assets Definition

What Is a Replacement Property? Replacement property is any property that is received in place of property that has been destroyed, lost, or stolen. Replacement property can be personal or business property and can include various types of assets, such as real estate, equipment, and vehicles. Replacement property is often insured by a casualty-insurance carrier.

Repo 105 Definition

Repo 105 Definition

What Was Repo 105? Repo 105 was a type of loophole in accounting for repurchase (repo) transactions that the now-extinguished Lehman Brothers exploited in an attempt to hide true amounts of leverage during its times of trouble during the 2007-2008 financial crisis. In this repurchase agreement, since updated to close the loophole, a company could

What Is Repricing?

What Is Repricing?

What Is Repricing? Repricing involves the exchange of worthless employee stock options for new options that have intrinsic value. This is a common practice for companies to keep or incentivize executives and other highly valued employees when the value of the company’s shares falls below the exercise price or break-even point for the options issued

Reinvestment: Definition, Examples, and Risks

Reinvestment: Definition, Examples, and Risks

What Is Reinvestment? Reinvestment is the practice of using dividends, interest, or any other form of income distribution earned in an investment to purchase additional shares or units, rather than receiving the distributions in cash. Key Takeaways Reinvestment is when income distributions received from an investment are plowed back into that investment instead of receiving cash.Reinvestment works by

What Is a Reinvoicing Middle?

What Is a Reinvoicing Middle?

What Is a Reinvoicing Center? Reinvoicing centers are subsidiaries or separate divisions of a multinational corporation that handle intra-firm transactions in different currencies. Such divisions are the centers of invoice processing and billing for other divisions located around the world. They bill and pay all invoices in the currency of the originating country and then re-invoice the affiliate branches in