Spotted cucumber beetle The cucumber beetle is an oblong greenish-yellow beetle with black spots or stripes on its wing covers. The cucumber beetle is about ¼ inch long. Cucumber beetles feed mainly on members of the cucurbit family—cucumbers, melons, and squashes—and also asparagus, early beans, corn, eggplant, peas, potatoes, and tomatoes. They attack seedlings feeding
What Is an Alligator Spread? An alligator spread is a trading position that is destined to be unprofitable from the start because of the onerous fees and transaction costs associated with it. The term is often used in relation to the options market, where investors sometimes combine various put and call options to form complicated
What Is the All-Inclusive Income Concept? The all-inclusive, or comprehensive, income concept is an accounting method whereby all gains and losses, including those caused by extraordinary and nonrecurring items, are reported on a company’s income statement. Key Takeaways The all-inclusive income concept reports all gains and losses, including those not considered to stem from everyday
What Is an All-In Cost? An all-in cost consists of each and every cost involved in a financial transaction or business operation. All-in costs can be used to explain the total fees and interest included in a financial transaction, such as with a loan or certificate of deposit, or with a securities trade. By comparing
What Is Allocational Efficiency? Allocational efficiency, also known as allocative efficiency, is a characteristic of an efficient market where capital is assigned in a way that is most beneficial to the parties involved. Allocational efficiency represents an optimal distribution of goods and services to consumers in an economy and an optimal distribution of financial capital
What Is an Allocation Rate? An allocation rate is a percentage of an investor’s cash or capital outlay that goes toward a final investment. The allocation rate most often refers to the amount of capital invested in a product net of any fees that may be incurred through the investment transaction. An allocation rate may
What Is an Allonge? An allonge is a sheet of paper that is attached to a negotiable instrument, such as a bill of exchange. Its purpose is to provide space for additional endorsements when there is no longer sufficient space on the original instrument. The word “allonge” derives from the French word allonger, which means
What Is the All-Ordinaries Stock Index? The All-Ordinaries ( or “Kangaroos” for slang) is a stock index comprised of common shares from the Australian Stock Exchange (ASX). The All-Ordinaries Index is the most quoted benchmark for Australian equities. The ASX is responsible for calculating and distributing the index and its returns. Key Takeaways The All-Ordinaries
What Is an Allotment? The term allotment refers to the systematic distribution or assignment of resources in a business to various entities over time. Allotment generally means the distribution of equity, particularly shares granted to a participating underwriting firm during an initial public offering (IPO). There are several types of allotment that arise when new
What Is an Allowance for Bad Debt? An allowance for bad debt is a valuation account used to estimate the amount of a firm’s receivables that may ultimately be uncollectible. It is also known as an allowance for doubtful accounts. When a borrower defaults on a loan, the allowance for bad debt account and the
