What is Freight Expense? Freight expense refers to the price that is charged by a carrier for sending out cargo from the source location to the destination location. The expense is paid by the person who wants the goods transported from one location to another. The amount of freight expense charged depends on the mode…
What are Credit Analyst Jobs? Credit analyst jobs encompass a wide range of positions. In general, a credit analyst is responsible for helping a lender or other financial institution – or even a potential employer – determine how risky it is to offer an applicant a loan or a line of credit. Anytime a company…
What is a Credit Analyst Intern? A credit analyst intern is often responsible for collecting financial and personal information needed by a credit analyst to determine the creditworthiness of a borrowing company or individual. As with any job, an intern is an individual who begins working under someone with a position that they hope to…
What is Average Revenue Per Account (ARPA)? Average revenue per account (ARPA) is a measure that assesses a company’s revenue per customer account. ARPA is generally measured on a monthly or annual basis. What is Average Revenue Per User (ARPU)? A similar, but alternative calculation to ARPA is average revenue per user (ARPU), also known…
What is Reconciling Account? Reconciling an account is an accounting process that is used to ensure that the transactions in a company’s financial records are consistent with independent third party reports. Reconciliation confirms that the recorded sum leaving an account corresponds to the amount that’s been spent and that the two accounts are balanced at…
What are Appraisal-based Indices? Appraisal-based indices are the most common form of rating the performance of the commercial real estate industry. The appraisal-based method can also be referred to as a valuation-based method. Unlike transaction-based indices, the data is readily available from recent valuations of properties. Although the data is not centrally placed (based on…
What is Contribution Margin After Marketing (CMAM)? Contribution margin after marketing (CMAM) refers to the amount of money generated for each unit sold after deducting the variable costs and marketing expenses incurred by a company. Contribution margin after marketing is similar to contribution margin, but the company must account for the marketing costs incurred when…
What is Rent Expense? Rent expense refers to the total cost of using rental property for each reporting period. It is typically among the largest expenses that companies report. Only two expenses are usually larger than rental expense: cost of goods sold (COGS) and compensation (wages) expense. Rent expense is the payment made to a…
What is Ex-Post? Ex-post is a Latin word that means “after the event,” and it is the opposite of the Latin word “ex-ante,” which means “before the event.” It refers to the actual returns earned by a security or investment. Usually, most investors forecast the expected returns of a security based on the historical returns…
What is Ex-Ante? Ex-ante is a Latin word that means “before the event.” The term is commonly used in financial markets to refer to the prediction of events such as economic and financial parameters. For example, ex-ante applies when predicting the returns of a security. Analysts use fundamental factors to determine the expected returns and…
