Accumulated Other Comprehensive Income (AOCI)

Definition:

A balance sheet account that reports the total of all comprehensive income items except Net Income.

Investing Essentials


Copyright © 2011 Campbell R. Harvey, Professor of Finance, Fuqua School of Business at Duke University

Term of the Day

Deficiency Agreement

An agreement that calls on the sponsor or another party to provide the shortfall when cash flow, working capital, or revenues are below agreed levels or are insufficient to meet debt service.

Subscribe to the Term of the Day via email Get the Term of the Day in your inbox!


Create your free portfolio