What Are Qualified Exchange Accommodation Arrangements? A qualified exchange accommodation arrangement is a tax strategy where a third party, known as the accommodation party, temporarily holds a real estate investor’s relinquished or replacement property. Qualified exchange accommodation arrangements, while still subjecting investors to strict guidelines for the sale and purchase of like-kind properties, increase flexibility
What Is Public Sector Net Borrowing? Public sector net borrowing is a British term referring to the fiscal deficit. A fiscal deficit is a shortfall in a government’s income compared with its spending. A government that has a fiscal deficit is spending more than it takes in from taxes or trade. Key Takeaways Public sector
What Is a Public Company? A public company—also called a publicly traded company—is a corporation whose shareholders have a claim to part of the company’s assets and profits. Through the free trade of shares of stock on stock exchanges or over-the-counter (OTC) markets, ownership of a public company is distributed among general public shareholders. Many
What Is a Public Good? In economics, a public good refers to a commodity or service that is made available to all members of a society. Typically, these services are administered by governments and paid for collectively through taxation. Examples of public goods include law enforcement, national defense, and the rule of law. Public goods
What Is a Public Offering? A public offering is the sale of equity shares or other financial instruments such as bonds to the public in order to raise capital. The capital raised may be intended to cover operational shortfalls, fund business expansion, or make strategic investments. The financial instruments offered to the public may include
What Is a Public Offering Price (POP)? The public offering price (POP) is the price at which new issues of stock are offered to the public by an underwriter. Because the goal of an initial public offering (IPO) is to raise money, underwriters must determine a public offering price that will be attractive to investors. When underwriters
What Are Public-Private Partnerships? Public-private partnerships involve collaboration between a government agency and a private-sector company that can be used to finance, build, and operate projects, such as public transportation networks, parks, and convention centers. Financing a project through a public-private partnership can allow a project to be completed sooner or make it a possibility
What Is Public Relations (PR)? Public relations (PR) is the set of techniques and strategies related to managing how information about an individual or company is disseminated to the public, and especially the media. Its primary goals are to disseminate important company news or events, maintain a brand image, and put a positive spin on
What is a Pullback? A pullback is a pause or moderate drop in a stock or commodities pricing chart from recent peaks that occur within a continuing uptrend. A pullback is very similar to retracement or consolidation, and the terms are sometimes used interchangeably. The term pullback is usually applied to pricing drops that are relatively short
What Is Pull-Through Production? Pull-through production is a just-in-time (JIT) manufacturing strategy that sends an item into the production process at the point when a company receives an order for it. Pull-through production utilizes a pull system, a method for controlling the flow of resources through a system. Resources are pulled into the production pipeline only as they
