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Debt Financing

Definition: A method of financing in which a company receives a loan and gives its promise to repay the loan
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Debt-to-Equity Ratio

Definition: A measure of the extent to which a firm's capital is provided by owners or lenders, calculated by dividing debt by equity. Also, a measure of a company's ability to repay its obligations. If ratios are increasing--more debt in relation to equity--the company is being financed by creditors rather than by internal positive cash flow which may be a dangerous trend.
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Deductible Expenses

Definition: Expenditures for business items that have no future life (such as rent, utilities or wages) and are incurred in conducting normal business activities which a business owner may deduct from gross earned income for federal tax purposes
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Delegation

Definition: The assignment to others of the authority for particular functions, tasks and decisions
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Demographics

Definition: A statistical view of a population, generally including age, gender, income, schooling, occupation and so on
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Depreciation

Definition: An expense item set up to express the diminishing life expectancy and value of any equipment (including vehicles). Depreciation is set up over a fixed period of time based on current tax regulation. Items fully depreciated are no longer carried as assets on the company books.
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Direct Mail

Definition: A marketing effort that uses a mail service to deliver a promotional printed piece to your target audience
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Direct Public Offering (DPO)

Definition: A situation in which a company sells its shares directly to the public without the help of underwriters
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Direct Response TV Advertising

Definition: A marketing effort that encourages the target audience to respond directly to the advertiser: through the telephone, a business reply card, a coupon and so on
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Discrimination Policy

Definition: A document that outlines your company policies in regards to discrimination in hiring and management practices
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Distribution Models

Definition: The manner in which goods move from the manufacturer to the outlet where the consumer purchases them; in some marketplaces, it's a very complex channel, including distributors, wholesaler, jobbers and brokers.
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Distributors

Definition: Individuals or businesses that purchase the right to sell ABC Corp.'s products but not the right to use ABC's trade name
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Diversification

Definition: A risk-reduction strategy that involves adding product, services, location, customers and markets to your company's portfolio
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Doing Business As (DBA)

Definition: The operating name of a company, as opposed to the legal name of the company. Some states require DBA or fictitious business name filings to be made for the protection of consumers conducting business with the entity.
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Dollar-Cost Averaging

Definition: To invest, as in shares of stock, fixed amounts of money at regular intervals so as to buy more at lower prices ad less at higher prices
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Drop Shipping

Definition: An arrangement between a business and the manufacturer or distributor of a product the business wishes to sell in which the manufacturer or distributor--and not the business--ships the product to the business's customers
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Due Diligence

Definition: A reasonable investigation of a proposed investment deal and of the principals offering it before the transaction is finalized to check out an investment's worthiness; generally performed by the investor's attorney and accountant.
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