What is Longshore and Harbor Workers’ Compensation Act The Longshore and Harbor Workers’ Compensation Act (LHWCA) is a federal law that gives medical and other benefits, such as vocational rehabilitation, to certain maritime employees. The LHWCA covers longshoremen, harbor workers, and many other maritime employees. Other employees include those who load and unload ships, truck drivers who haul
What Is Long-Short Equity? Long-short equity is an investing strategy that takes long positions in stocks that are expected to appreciate and short positions in stocks that are expected to decline. A long-short equity strategy seeks to minimize market exposure while profiting from stock gains in the long positions, along with price declines in the short
What Is the Long-Short Ratio? The long-short ratio represents the amount of a security that is currently available for short sale compared to the amount that is actually sold short. The long-short ratio can be used as an indicator for a specific security, but can also be used to show the value of short sales
What Is the Long Tail? The long tail is a business strategy that allows companies to realize significant profits by selling low volumes of hard-to-find items to many customers, instead of only selling large volumes of a reduced number of popular items. The term was first coined in 2004 by Chris Anderson, who argued that
What Is Long Term? “Long term” refers to the extended period of time that an asset is held. Depending on the type of security, a long-term asset can be held for as little as one year or for as long as 30 years or more. Generally speaking, long-term investing for individuals is often thought to be in
What Is a Long-Term Capital Gain or Loss? A long-term capital gain or loss is the gain or loss stemming from the sale of a qualifying investment that has been owned for longer than 12 months at the time of sale. This may be contrasted with short-term gains or losses on investments that are disposed of
What Are Long-Term Assets? Long-term assets are assets, whether tangible or non-tangible, that will benefit the company for more that one year. Also known as non-current assets, long-term assets can include fixed assets such as a company’s property, plant, and equipment, but can also include other assets such as long term investments, patents, copyright, franchises, goodwill, trademarks, and trade names
What Is Long-Term Debt? Long-term debt is debt that matures in more than one year. Long-term debt can be viewed from two perspectives: financial statement reporting by the issuer and financial investing. In financial statement reporting, companies must record long-term debt issuance and all of its associated payment obligations on its financial statements. On the
What Are Long-Term Investments? A long-term investment is an account on the asset side of a company’s balance sheet that represents the company’s investments, including stocks, bonds, real estate, and cash. Long-term investments are assets that a company intends to hold for more than a year. The long-term investment account differs largely from the short-term
What Are Long-Term Liabilities? Long-term liabilities are a company’s financial obligations that are due more than one year in the future. The current portion of long-term debt is listed separately on the balance sheet to provide a more accurate view of a company’s current liquidity and the company’s ability to pay current liabilities as they
