Business Finance Terms, Explained Simply.

Learn more about common financial terms here.
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What is Capital Property?

Capital property is any asset held for investment or long-term use whose disposal produces a capital gain or loss rather....

What is the Capital Dividend Account (CDA)?

The Capital Dividend Account is a notional CRA ledger that tracks amounts a private corporation can distribute to Canadian shareholders....

What is Capital Cost Allowance (CCA)?

Capital Cost Allowance is the CRA’s system for deducting the cost of business assets over time, the tax equivalent of....

What is Contribution Margin?

Contribution margin is what remains from revenue after variable costs, the portion of each dollar of sales that contributes to....

What are Consolidated Financial Statements?

Consolidated financial statements combine the results of a parent company and its subsidiaries into a single set of reports, eliminating....

What is a Cash Flow Statement?

The cash flow statement tracks how cash actually moved in and out of a business during a period and explains....