Super Finance Glossary

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Residual dividend approach: An approach that suggests that a firm pay dividends if and only if acceptable investment opportunities for those funds are currently unavailable.
Purchase agreement: Same or similar to "contract to purchase." See also "contract to purchase" under "mortgage."
Microeconomics : Analysis of the behavior of individual economic units such as companies, industries, or households.
ACRS: Accelerated cost recovery system
Sole proprietorship: A business owned by a single individual. A sole proprietor pays no corporate income tax but has unlimited liability for business debts and obligations.