Definition starting with C

The Civil Service Retirement System (CSRS) is a defined-benefit, contributory retirement system for eligible federal employees, administered by the Office of Personnel Management (OPM) and established by the Civil Service...

The Certified Treasury Professional (CTP) is an AFP certification that demonstrates mastery in cash management, corporate finance, and treasury operations. Finance professionals considering this credential should understand that it is...

A cash liquidation distribution is a nondividend payout to shareholders when a corporation or fund is winding down and returning capital to owners, distinct from ordinary dividends. For tax purposes,...

Cash flow financing is a business loan backed by a company’s expected future cash flows rather than physical assets, and it is used to fund working capital and day-to-day operations....

Cash flow after taxes measures the cash a business or project has left after income taxes are accounted for, and it is a core metric for assessing real profitability and...

Cash collateral is cash or cash equivalents pledged as security for a loan or financial agreement, and in bankruptcy it specifically includes the debtor’s cash, negotiable instruments, securities, and deposit...

Capital structure definition refers to the mix of debt and equity a company uses to finance its operations and growth, commonly expressed as a debt-to-equity or debt-to-capital ratio. This fundamental...

Capital stock is the total number of shares a corporation is legally authorized to issue, encompassing both common stock and preferred stock. Understanding capital stock helps you cut through stock...

Capital Cost Allowance (CCA) is the Canada Revenue Agency’s yearly tax deduction that lets you write off the cost of business assets like vehicles, buildings, and equipment over several years...

A cap on credit products is the highest possible interest rate a variable-rate loan or credit card can reach, acting as a ceiling that restricts how high the rate can...