Definition starting with D

The definition of the Dusseldorf Stock Exchange (DUS), officially known as Börse Düsseldorf, is a significant regional German stock exchange located in Düsseldorf and identified by the market identifier code...

Distribution yield is the annualized income from a fund, ETF, or REIT's recent distributions divided by its net asset value (NAV) or market price, giving you a backward-looking snapshot of...

Difference in conditions insurance is a property insurance policy that fills gaps left by another policy, commonly for perils such as flood and earthquake, and it can also supplement local...

Depreciated cost is the remaining book value of a fixed asset after subtracting accumulated depreciation from its original cost, also known as net book value or carrying value. In short,...

What is depreciation recapture? Depreciation recapture is a tax rule that requires you to treat some or all of the gain on the sale or other disposition of depreciable property...

A debt spread is not a separate, standardized financial term; the documented term is **credit spread**, which is the difference in yield between two debt securities of similar maturity but...

A debt security is a negotiable financial instrument that represents money borrowed by an issuer and owed back to the investor, usually with interest and repayment of principal at maturity....

Debt restructuring is a voluntary agreement between a debtor and creditor to modify the terms of an existing debt to avoid default. This process creates a feasible repayment plan by...

Debt loading definition: It is the total amount of debt a person, company, or country owes, and it is most often evaluated by comparing that debt to the ability to...

A debt instrument is a financial claim or contract that requires the borrower to repay principal and/or interest to the lender at a future date or dates. In plain terms,...

The IRS de minimis tax rule is an accounting election that lets eligible businesses immediately deduct the cost of acquiring or producing tangible property, rather than capitalizing and depreciating it...