- LONG TERM DEBT - borrowings that will not be due within the current 12 month period, but in future years.
- SHORT TERM DEBT - borrowings that will be due and payable within the current 12 month period.
DEFLATION - When the price level of goods or services has generally been in the state of decline. The opposite of deflation is referred to as Inflation.
Department of Commerce - The mission of the U.S. Department of Commerce is "to foster, promote, and develop the foreign and domestic commerce" of the United States. This has evolved, as a result of legislative and administrative additions, to encompass broadly the responsibility to foster, serve, and promote the Nation's economic development and technological advancement.
Department of Labor - The U.S. Department of Labor fosters and promotes the welfare of the job seekers, wage earners, and retirees of the United States by improving their working conditions, advancing their opportunities for profitable employment, protecting their retirement and health care benefits, helping employers find workers, strengthening free collective bargaining, and tracking changes in employment, prices, and other national economic measurements. In carrying out this mission, the Department administers a variety of Federal labor laws including those that guarantee workers’ rights to safe and healthful working conditions; a minimum hourly wage and overtime pay; freedom from employment discrimination; unemployment insurance; and other income support.
DEPRECIATION - amount charged against operating profits to reflect aging of plant and equipment owned by a company.
DILUTED EARNINGS PER SHARE - net income divided by the weighted average number of shares outstanding during a time period, assuming any securities or other contracts to issue common stock, including options and warrants, were exercised or converted into common stock. This method of calculation is required by the Financial Accounting Standards Board for all years that end after December 15, 1997.
DIVIDEND - a portion that a company's board of directors may elect to pay to shareholders in a fixed amount for each share of stock.
- EX-DIVIDEND DATE - the date that a stock must be owned to be entitled to receive a dividend payment.
DOW JONES INDUSTRIAL AVERAGE - (DJIA) a price-weighted average composed of 30 of the largest U.S. industrial companies, published by Dow Jones & Company.
DOW JONES TRANSPORTATION AVERAGE - a price-weighted average composed of 20 of the largest U.S. transportation companies, published by Dow Jones & Company.
DOW JONES UTILITY AVERAGE - a price weighted- average composed of 15 of the largest U.S. utility companies, published by Dow Jones & Company.
DURABLE GOODS - products used by businesses or consumers that are expected to last at least three years or more. Examples would generally be big-ticket items such as automobiles and major office and home appliances. Sales of durable goods are usually tied closer to interest rates than are the sales of non-durable goods. Sales of Durable goods are reported by the Department of Commerce in its Gross Domestic Product - (GDP) reports.