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Dictionary of Finantial and Business Terms part 3

Capitalized interest Interest that is not immediately expensed, but rather is considered as an asset and is then amortized through the income statement over time. Car A loose quantity term sometimes used to describe a the amount of a commodity underlying one commodity contract; e.g., "a car of bellies." Derived from the fact that quantities of the product specified in a contract used to correspond closely to the capacity of a railroad car. CARDs Certificates of Amortized Revolving Debt. Pass-through securities backed by credit card receivables. . | 21 Dictionary of Finantial and Business Terms Lico Reis - Consultoria L nguas licoreis@terra.com.br Capitalized interest Interest that is not immediately expensed but rather is considered as an asset and is then amortized through the income statement over time. Car A loose quantity term sometimes used to describe a the amount of a commodity underlying one commodity contract e.g. a car of bellies. Derived from the fact that quantities of the product specified in a contract used to correspond closely to the capacity of a railroad car. CARDs Certificates of Amortized Revolving Debt. Pass-through securities backed by credit card receivables. Carry Related net financing cost. Carring costs Costs that increase with increases in the level of investment in current assets. Carrying value Book value. CARs Certificates of Automobile Receivables. Pass-through securities backed by automobile receivables. Cash The value of assets that can be converted into cash immediately as reported by a company. Usually includes bank accounts and marketable securities such as government bonds and Banker s Acceptances. Cash equivalents on balance sheets include securities e.g. notes that mature within 90 days. Cash budget A forecasted summary of a firm s expected cash inflows and cash outflows as well as its expected cash and loan balances. Cash and carry Purchase of a security and simultaneous sale of a future with the balance being financed with a loan or repo. Cash and equivalentsThe value of assets that can be converted into cash immediately as reported by a company. Usually includes bank accounts and marketable securities such as government bonds and Banker s Acceptances. Cash equivalents on balance sheets include securities e.g. notes that mature within 90 days. Cash commodity The actual physical commodity as distinguished from a futures contract. Cash conversion cycle The length of time between a firm s purchase of inventory and the receipt of cash from accounts receivable. Cash cow A .