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Business Broker
A business broker is a person or firm that acts as an intermediary between sellers and buyers of businesses.
Business brokers, also called business transfer agents, or intermediaries, assist buyers and sellers of privately held business in the buying and selling process. They typically estimate the value of the business; advertise it for sale with or without disclosing its identity; handle the initial interviews, discussions, and negotiations with prospective buyers; facilitate the progress of the due diligence investigation and generally assist with the business sale.
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Balance sheet
Also called the statement of financial condition, it is a summary of a company's assets,liabilities, and owners equity.
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Basis point
Basis point In the bond market, the smallest measure used for quoting yields is a basis point. Each percentage point of yield in bonds equals 100 basis points. Basis points also are used for interest rates. An interest rate of 5% is 50 basis points greater than an interest rate of 4.5%.
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Book value
A company's book value is its total assets minus intangible assets and liabilities, such as debt. A company's book value might be more or less than its market value. Book value per share The ratio of stockholder equity to the average number of common shares.
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Book value per share
Book value per share should not be thought of as an indicator of economic worth, since it reflects accounting valuation (and not necessarily market valuation).
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Bought deal
Bought deal security issue where one or two underwriters buy the entire issue.
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Break-even analysis
Break-even analysis An analysis of the level of sales at which a project would make zero profit.
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Accelerated depreciation
Any depreciation method that produces larger deductions for depreciation in the early years of a assets life. Accelerated cost recovery system (A.C.R.S.), which is a depreciation schedule allowed for tax purposes, is one such example.
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