Day-Count Convention
A method used to calculate the number of days between dates in financial transactions, affecting interest calculations.
Debits and Credits
The fundamental accounting concept that records financial transactions using debits and credits in double-entry bookkeeping.
Debt Service Coverage Ratio
A financial ratio used to assess a company's ability to cover its debt payments.
Deferral Accounting
The practice of postponing the recognition of revenue or expenses until a future accounting period.
Delaware Franchise Tax
An annual tax imposed on corporations incorporated in Delaware.
Deposit Slip
A document used to deposit money into a bank account, specifying the amount and account details.
Direct Costs
Costs that can be tracked (directly)to the production of a specific product/service.
Direct-To-State Filing Supported States
States that allow businesses to file sales tax returns directly with the state rather than through a centralized system.
Direct Write-Off Method
An accounting method that records bad debts only when they are confirmed as uncollectible.
Dirty Price
The price of a bond, (including accrued interest), when it is traded between interest payment dates.
Discounted Cash Flow
A financial valuation methodology that estimates the present value of future cash flows.
Docket
A list or schedule of cases to be heard in a court or other legal proceedings.
Dollar-Based Net Expansion Rate
A metric subscription-based businesses use to measure revenue growth from existing customers.
Double-Entry Bookkeeping
An accounting system that records each financial transaction in at least two accounts, ensuring the accounting equation always balances.
Double Trigger Acceleration
A provision in equity agreements that triggers the acceleration of vesting upon the occurrence of two specified events.
Drop Shipping and Sales Tax
The tax implications of drop shipping, where goods are shipped directly from the manufacturer to the customer.
