A Deferred Profit Sharing Plan (DPSP) is a type of employee benefit plan in Canada. It is a way for employees to share in the…
Deflation – Definition, Causes, Effects and Examples
Deflation is an economic phenomenon characterized by a sustained decrease in prices. Deflation can be caused by a variety of factors, including a decrease in…
Closing Stock – Definition, Calculation, Formula and Examples
Closing stock is the quantity of inventory that a firm has at the end of a financial period. Inventory can be raw materials, work-in-process, or…
Deep Assortment – Definition, Types, Strategies, Importance And Examples
What is a Deep Assortment? Deep assortment is the total number of SKUs that a retailer offers in a particular product category. Specialty stores with…
Deferred Income Tax (DIT) – Definition, Types and Examples
Deferred income tax (DIT) is an accounting concept that refers to the difference between the reported income of a company and its taxable income. It…
Dependency Ratio – Definition, Calculation and Example
What is the dependency ratio? The dependency ratio is the ratio of the Dependents (aged 0-14 and 65+) to the Working Age Population (aged 15-64)….
Assortment Strategies – Definition, Importance, Components, Tips
What are Assortment Strategies? Assortment strategies are the strategies that retailers use on daily basis for finding out the optimal product mix for their inventory….
Deferred Annuity – Definition, Types, Pros and Cons
A deferred annuity is an insurance product that allows you to save for retirement or other long-term goals. With a deferred annuity, you can make…
Developed Country: Definition, List, Criteria
Developed countries are countries that have a high level of economic and industrial development. They also have a high standard of living, with access to…
What is Disinformation? Definition, Types, Examples
Disinformation is false or misleading information that is spread deliberately. It is often used to influence public opinion and distort the truth. Disinformation campaigns are…
Default Risk – Definition, Types and Factors
Default risk is the possibility that a borrower will be unable to meet its financial obligations. This can happen for a variety of reasons, including…
Degree of Combined Leverage – Definition, Formula, Calculation and Examples
The degree of combined leverage is the degree to which a company’s operations are financed by borrowed funds. It is calculated by dividing the sum…
Delivered at Frontier (DAF) – Definition, Meaning and Usage
Delivered at frontier (DAF) is a term used in international trade that indicates that goods are delivered to the buyer at the border of the…
Deferred Interest – Definition, Risks, Pros and Cons
Deferred interest is a type of financing that allows consumers to make large purchases now and pay for them over time, without accruing interest charges…
Delivery Versus Payment (DVP) – Definition and How it Works
Delivery versus payment DVP is a type of securities settlement in which the delivery of securities and the payment of funds take place simultaneously or…
