What Are Batch-Level Activities? Batch-level activities are work actions that are classified within an activity-based costing accounting system, often used by production companies. Batch-level activities are related to costs that are incurred whenever a batch of a certain product is produced. However, these costs are accounted for regardless of the related production run’s size. Examples
What Is Batting Average? The term batting average refers to a statistical technique used to measure an investment manager’s ability to meet or beat an index. The higher the batting average, the better. The highest number possible average would be 100% while the lowest is 0%. The term comes from baseball where players are ranked
What Are BATX Stocks? BATX is an acronym for four very popular Chinese technology stocks: Baidu, Alibaba, Tencent, and Xiaomi. The term came into existence much like that of the FAANG stocks acronym—the acronym for five of the top U.S. technology stocks: Meta (formerly Facebook), Apple, Amazon, Netflix, and Alphabet’s Google. BATX was coined around the time when the
What Is a Bargain Purchase Option? A bargain purchase option is a clause in a lease agreement that allows the lessee to purchase the leased asset at the end of the lease period at a price substantially below its fair market value. Key Takeaways A bargain purchase option in a lease allows the lessee to
What Is a Bar Graph? A bar graph is a graphical representation of information. It uses bars that extend to different heights to depict value. Bar graphs can be created with vertical bars, horizontal bars, grouped bars (multiple bars that compare values in a category), or stacked bars (bars containing multiple types of information). Bar
What Was Barings Bank? Barings Banks was a British merchant bank that collapsed in 1995 after one of its traders, 28-year-old Nick Leeson operating in its Singapore office, lost $1.3 billion in unauthorized trades. Barings was one of England’s oldest merchant banks and at one point, even Queen Elizabeth II had an account with it.
What Is a Barometer Stock? A barometer stock—also called a bellwether stock—is a security whose performance is considered to be an indicator of the performance of its particular sector or industry, or the market as a whole. Key Takeaways A barometer stock is used as a proxy for the performance of a sector, industry, or
What Is Barratry? Barratry is a legal term describing an illegal act whereby an attorney instigates a dispute or otherwise encourages the filing of an otherwise frivolous lawsuit, in order to profit from legal fees. Barratry typically involves the filing of a groundless claim in order to receive payment from clients. It is an illegal
What Is a Barrier Option? A barrier option is a type of derivative where the payoff depends on whether or not the underlying asset has reached or exceeded a predetermined price. A barrier option can be a knock-out, meaning it expires worthless if the underlying exceeds a certain price, limiting profits for the holder and limiting losses for
What Are Barriers to Entry? Barriers to entry is an economics and business term describing factors that can prevent or impede newcomers into a market or industry sector, and so limit competition. These can include high start-up costs, regulatory hurdles, or other obstacles that prevent new competitors from easily entering a business sector. Barriers to
