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Discretionary budgeting

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  • Discretionary cost

    , discretionary cost can be increased or decreased at the discretion of the decision maker (e.g., advertising and business travel).
  • Discretionary income

    , discretionary income means the amount of a companys income available for spending after the essentials have been met. see disposable income .
  • Discretionary spending

    , discretionary spending consists of us government expenditures that are set on an annual basis. it is a budget that members of congress...
  • Dishonored note

    , dishonored note is a note on which a debtor has defaulted.
  • Disintermediation

    , disintermediation is the diversion of savings from accounts with low fixed interest rates to direct investment in high-yielding instruments.
  • Dislocated workers

    , dislocated workers are individuals who have been terminated or laid off or who have received a notice of termination or layoff from employment, are eligible...
  • Disposable income

    , disposable income is the amount of an individuals income left after taxes which is available for spending and / or savings. see discretionary income...
  • Distributable cash

    , distributable cash is a common term used by income funds to describe the amount of cash that is available to meet distribution obligations of the fund....
  • Distribution channel

    , distribution channel is a way of selling a company's product either directly or through distributors, e.g. wholesalers or small retailers.
  • Distribution cost

    , distribution cost is any cost incurred to fill an order for a product or service. it includes all money spent on warehousing, delivering and/or shipping...
  • Distribution to owners

    , distribution to owners is payment of earnings to owners of a business organization in the form of a dividend. a dividend is a distribution to a corporations...
  • Distributions

    , distributions are payments from fund or corporate cash flow. may include dividends from earnings, capital gains from sale of portfolio holdings and return...
  • Dit

    , dit is depreciation, interest and taxes.
  • Dividend capitalization

    , dividend capitalization: since most closely held companies do not pay dividends, when using dividend capitalization valuators must first determine dividend...
  • Dividend cover

    , dividend cover see dividend payout ratio .
  • Dividend date

    , dividend date: the payment date remains the same over the life of the issue, but the board of directors must approve or declare each individual...
  • Dividend payout ratio

    , dividend payout ratio is a measure of the percentage of earnings paid out in dividends; computed by dividing cash dividends by the net income available...
  • Dividend received deduction

    , dividend received deduction is the reduction of dividend income from the taxable income of the investing corporation, as provided in section 301...
  • Dividend yield

    , dividend yield is the annual rate of return, expressed as a percentage, on an investment.
  • Dividend yield ratio

    , dividend yield ratio allows investors to compare the latest dividend they received with the current market value of the share as an indictor of the return...
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