What is Horizontal Analysis? Horizontal analysis is an approach used to analyze financial statements by comparing specific financial information for a certain accounting period with information from other periods. Analysts use such an approach to analyze historical trends. Trends or changes are measured by comparing the current year’s values against those of the base year….
What is Horizontal Channel? A horizontal channel is a trend line that connects the variable pivot highs and lows to highlight the price movements during a trading period. Otherwise known as a sideway trend or price range, horizontal lines are used by traders for identify breakouts to determine where price action is decisive. Channels are…
What is Exempt Income? Exempt income refers to any income that is exempt from taxation. The rules and regulations that govern exempt income vary from country to country – and even by locale within a country. However, they are created as different types of incentives and breaks to foster certain types of growth and economic…
What is an Exempt Transaction? Exempt transactions are securities transactions that are exempt from registration requirements, either in part or in full, outlined in the 1933 Securities Act. The 1933 Securities Act was enacted after the Great Depression in the United States to bring regulation and transparency to the U.S. markets to help avoid extreme…
What is an Exempt-Interest Dividend? Exempt-interest dividend refers to any dividend or part of it that a regulated investment company pays that is not subject to tax. It is designated as such in a written notice that is mailed to the company’s shareholders within 45 days after the end of the taxable year. In the…
What is an Exempt Employee? An exempt employee is an individual who is exempt from any overtime pay or minimum wage requirements (or both). Exempt employees fall into a special category due to their unique roles and responsibilities. The exemption is generally found in U.S. labor laws and other types of legal systems in countries…
What is an Exemption? In finance and accounting, an exemption is generally regarded as the exclusion of a payment or any type of liability that is put in place by a legal authority. It is colloquially used to describe tax exemptions that people and businesses can utilize to reduce the amount owed to federal and…
What are Exports? Exports are goods and services made by a country and sold to another. They are crucial to many economies, as they provide goods and services to areas that may not be in the position to produce such products; thereby, creating new markets. Largest Exporting Companies Based on a WorldAtlas report, the five-largest…
Following is everything you need to know about building your one-page strategic plan. Strategy Definition If you look up ‘strategy definition’ in a dictionary, you’ll usually find answers that say things like: Developing a plan Setting goals Writing policy But this view of strategic planning misses the point. A much better definition of strategic planning…
What is Economic Expansion? Economic expansion happens when real GDP grows from a trough to a peak within two or more subsequent quarters. The expansion occurs during times of economic stimulation, where there is a rise in employment, followed by consumer confidence and discretionary spending. The phase is also known as economic recovery. Understanding Economic…
