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  2. Merchant cash advance - Wikipedia

    en.wikipedia.org/wiki/Merchant_cash_advance

    An example transaction is as follows: A business sells $25,000 of a portion of its future credit card sales for an immediate $20,000 lump sum payment from a finance company. The finance company then collects its portion (generally 15-35%) from every credit card and/or debit card sale until the entire $25,000 is collected.

  3. Original issue discount - Wikipedia

    en.wikipedia.org/wiki/Original_issue_discount

    Original issue discount rules separate the portion of the repayment that is attributable to interest and then taxes that amount at ordinary income rates. These rules prevent the avoidance of tax that might otherwise be available by characterizing the repayment as a capital gain, which is taxed at a lower rate, or by deferring the recognition of ...

  4. Amortization (accounting) - Wikipedia

    en.wikipedia.org/wiki/Amortization_(accounting)

    Amortization is recorded in the financial statements of an entity as a reduction in the carrying value of the intangible asset in the balance sheet and as an expense in the income statement. Under International Financial Reporting Standards, guidance on accounting for the amortization of intangible assets is contained in IAS 38. [1]

  5. Earnings before interest, taxes, depreciation and amortization

    en.wikipedia.org/wiki/Earnings_before_interest...

    A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, [1] pronounced / ˈ iː b ɪ t d ɑː,-b ə-, ˈ ɛ-/ [2]) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset base.

  6. Loan - Wikipedia

    en.wikipedia.org/wiki/Loan

    Demand loans are short-term loans [1] that typically do not have fixed dates for repayment. Instead, demand loans carry a floating interest rate, which varies according to the prime lending rate or other defined contract terms. Demand loans can be "called" for repayment by the lending institution at any time. [2] Demand loans may be unsecured ...

  7. Student Loans: Which Income-Based Repayment Plans Will Be ...

    www.aol.com/student-loans-income-based-repayment...

    On Jan. 10, the Biden Administration proposed new regulations to reduce federal student loan payments, especially for lower income and middle-income borrowers. The Revised Pay As You Earn (REPAYE ...

  8. Borrowing base - Wikipedia

    en.wikipedia.org/wiki/Borrowing_base

    Borrowing base of financial institutions who themselves apply for asset-based revolving loans is calculated by summing up all tangible working assets (typically cash, bonds, stocks, etc.) and subtracting from it all senior debt, i.e. all other accumulated debt that does not rank behind other debt for repayment in the event of a liquidation. [24]

  9. Have Student Loans on Income-Based Repayment? Watch ... - AOL

    www.aol.com/student-loans-income-based-repayment...

    The bottom line: In the eyes of mortgage lenders, your DTI ratio changes if student loans on income-based repayment plans keep your monthly payments down. Have Student Loans on Income-Based Repayment?

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