Terms starting with
Known Liability
A known liability is an obligation that is certain in existence and can usually be measured with reasonable accuracy. Examples include unpaid salaries, supplier...
Knowledge Process Outsourcing (KPO)
Knowledge Process Outsourcing is the outsourcing of specialized, high-skill work that requires domain expertise and analytical ability. Examples include research, financial analysis, accounting support,...
Knowledge Capital
Knowledge capital refers to the value embedded in a company’s expertise, know-how, systems, intellectual ability, and organizational learning. It includes the experience of people,...
Knockdown Cost
Knockdown cost refers to a reduced or lowered cost achieved through efficiencies, redesign, process improvement, negotiation, or cost-saving measures. It may be used informally...
Knock-In Option (Accounting Treatment)
A knock-in option is a derivative instrument that becomes active only if a specific market condition or trigger level is reached. Its accounting treatment...
Knock-for-Knock Agreement
A knock-for-knock agreement is a contractual arrangement where each party agrees to bear its own losses, damages, or liabilities regardless of fault. It is...
Kiting
Kiting is a fraudulent or misleading practice where timing differences between bank transactions are used to overstate available cash or hide shortages. For example,...
Kickoff Balance
Kickoff balance refers to the opening balance used when starting a new accounting period, implementing a new system, or beginning a new engagement or...
Kickback
A kickback is an illegal or unethical payment made in return for favorable treatment, contract award, approval, or business benefit. It is a form...
Keyman Insurance
Keyman insurance is a life insurance policy taken by a business on an important employee, founder, or executive whose loss would significantly affect the...
Key Ratio Analysis
Key ratio analysis means studying important financial ratios to understand business performance, financial health, and operational efficiency. It often includes liquidity ratios, profitability ratios,...
Key Performance Indicator (KPI)
A key performance indicator is a measurable value used to assess how effectively a business, department, or process is achieving its objectives. Examples include...
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