Business Dictionary

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An alphabetical listing of General terms and items.

DAC   Dico Tools
DAC, in accounting, is an acronym for Deferred Acquisition Costs.

Deadline   Dico Tools
A Deadline is a specific date or due date by a which time a project must be completed or debt paid. The term also refers to a time limit or specific length of time by the end of which the project or debt must be finished. Failure to meet a deadline usually results in negative consequences.

Debt   Dico Tools
That which is owed. Debt refers to borrowed funds and is gener ally secured by collateral or a co-signer.

Debt Capital   Dico Tools
The part of the investment capital that must be borrowed. Default

Debt Service   Dico Tools
The regular payments required to keep a loan current.

Deficit   Dico Tools
The excess of liabilities over assets; a negative net worth.

Deficit Financing   Dico Tools
The borrowing of money because expenditures will exceed receipts.

Deficit Spending   Dico Tools
Government spending financed by borrowing rather than taxation.

Deflation   Dico Tools
A reduction in the general level of prices sustained over several months, usually accompanied by declining employment and output.

Depreciation   Dico Tools
A decrease in value through age, wear or deterioration. Depreciation is a normal expense of doing business that must be taken into account. There are laws and regulations governing the manner and time periods that may be used for depreciation.

Depression   Dico Tools
A depression is a long downturn of a country's economy, usually marked by a long economic recession, decline in economic growth, increase in job cuts, significant increases in unemployment, and a significant downturn in stock markets.

Desktop Publishing   Dico Tools
Commonly used term for computer-generated printed materials such as newsletters and brochures.

Devaluation   Dico Tools
a reduction in the official fixed rate at which one currency exchanges for another under a fixed-rate regime, usually to correct a balance of payments deficit.

Development Capital   Dico Tools
Finance for the expansion of an established company.

Differentiated Marketing   Dico Tools
Selecting and developing a number of offer ings to meet the needs of a number of specific market segments.

Direct Cost   Dico Tools
Ma variable cost directly attributable to production. Items that are classed as direct cost include materials used, labor deployed, and marketing budget, and amounts spent will vary with output.

Direct Mail   Dico Tools
Marketing goods or services directly to the consumer through the mall. Direct mail is one tool that can be used as part of a marketing strategy. The use of direct mail is often administered by third-party companies that own databases containing not only names and addresses, but also social, economic, and lifestyle information. It is sometimes seen as an invasion of personal privacy, and there is some public resentment of this form of advertising. This is particularly true of e-mailed direct mail, known derogatively as SPAM.

Direct Sales Method   Dico Tools
Selling direct to the end user with promotional efforts using advertising, direct mail or telephone sales.

Direct Selling   Dico Tools
The process whereby the producer sells to the user, ultimate consumer or retailer without intervening middlemen such as wholesalers, retailers, or brokers. Direct selling offers many advantages to the customer, including lower prices and shopping from home. Potential disadvantages include the lack of after-sales service, an inability to inspect products prior to purchase, lack of specialist advice, and difficulties in returning or exchanging goods.

Dirty Price   Dico Tools
The price of a debt instrument that includes the amount of accrued interest that has not yet been paid.

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Discount   Dico Tools
A deduction from the stated or list price of a product or service in relation to the standard price. A discount is a selling technique to encourage customers to buy and is offered for a variety of reasons

Distribution Channel   Dico Tools
All of the individuals and organizations involved in the process of moving products from producer to consumer. The route a product follows as it moves from the original grower, producer or importer to the ultimate consumer.

Distributor   Dico Tools
Middleman, wholesaler, agent or company distributing goods to dealers or companies.

Downsize   Dico Tools
Term currently used to indicate employee reassignment, lay offs and restructuring in order to make a business more competitive, effi cient, and/or cost-effective.

Drop Shipping   Dico Tools
A dropshipper or wholesale dropship company ships wholesale merchandise blind for online retailers or auction sellers, taking away the need to store products in a warehouse.

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