Glossary
learn the basics of, and common terms used when discussing debt management, cash management, and accounting for leases and subscriptions.
Cash
Treasury 101
Earnings Credit Rate (ECR) and Bank Fee Analysis
Cash Flow Forecasting
Cash Management Basics
- What are Cash Management Solutions...
- What is Cash Management in Banking...
- What is a Liquidity Coverage Ratio...
- What is Short-Term Liquidity?
- What is Cash Management?
- What is Working Capital Management...
- What is a Cash Management Account?
- What is Idle Cash, and Why Should ...
- What is Bank Reconciliation?
- What is a Treasury Management Syst...
- What is Cash Reconciliation?
- What is a Cash Position?
- What is Cash Pooling?
- What is a Cash Conversion Cycle?
- What is Liquidity Risk?
Fraud Detection and Prevention
Real-Time Monitoring and Cash Positioning
Debt
Parties Involved in Bond Issuance
- What is the Role of the Rating Age...
- What is the Role of the Issuer?
- What is the Role of Bond Counsel?
- Who are the Investors of Municipal...
- What is the Role of the Financial ...
- What is the Role of the Escrow Age...
- What is the Role of the Verificati...
- What is the Role of the Underwrite...
- What is the Role of the Arbitrage ...
- What is the Commercial Bank's Role...
- Who is the Bond Insurer?
- What is the Role of the Trustee?
- Who is the Depository Trust Compan...
- What is the Role of the Syndicate?
Types of Debt
- What is Arbitrage Rebate Complianc...
- What are Capital Appreciation Bond...
- What is Fixed Rate Debt?
- What is Variable Rate Debt?
- What is a Public Sale?
- What is a Private Placement?
- What is a Drawdown Loan?
- What are GARVEE Bonds?
- What is a USDA Loan?
- What are Credit Ratings?
- What is Negotiated Sale of Bonds t...
- What is Competitive Sale of Bonds ...
Bond-Level Basics
- What is a Bond’s Coupon?
- What are Important Dates for Bond ...
- What is a CUSIP?
- What is a Serial Bond?
- What is a Term Bond?
- What are Premium and Discount Bond...
- What is a Callable Bond?
- What are the Different Types of Re...
- What is an Arbitrage Yield?
- How is the Yield on a Bond Calcula...
- What are Some of the Key Bond Issu...
- What is a Bond's Price?
Documents
Calculations
Refundings
Public Municipal Bond Resources
Types of Credit
Leases
Lease Terms
Lease Presentation
Lease Agreement Processing
Lease Accounting
- What is Modified Accrual Accountin...
- How do I Determine if GASB 87 is A...
- How do I Account for the Lease Lia...
- How do I Account for the Lease Rec...
- How do I Account for Short Term, R...
- What is the Difference Between a S...
- What is a Sublease?
- What is a Sale-Leaseback?
- What is a Lease-Leaseback?
- What is a Lease Modification?
- What is a Partial or Full Terminat...
- What is a Lease Impairment?
- What is a Lease Renewal?
- What is Cash Basis Accounting?
- What is Full Accrual Accounting?
Lease Payments
- What is Payment Frequency?
- What is a Fixed Payment?
- What is a Variable Payment Fixed i...
- What is a Variable Payment Based o...
- What is a Variable Payment Based o...
- What is a Variable Payment Based o...
- What is a Payment for a Non-Lease ...
- What are Other Reasonably Certain ...
- What are Refundable and Non-Refund...
- What are Initial Direct Costs?
- What is a Purchase Option?
- What is a Termination Penalty?
- What is a Lease Incentive?
- What are Guaranteed and Unguarante...