Income Before Tax

Revenue (see Revenue) minus expenses, excluding taxes.

Income Tax Expenses

The amount of income tax that is associated with the net income.

Indirect Selling Expenses

All expenses related to the sale of a specific unit, but which are proportionally allocated to all units sold during a certain period, such as telephone, interest and postal charges.



Intangible Assets

The opposite of a tangible asset (see Tangible Assets) is an intangible asset. Nonphysical assets, such as patents, trademarks, copyrights, goodwill and brand recognition, are all examples of intangible assets.

Interest Expense

The cost incurred for borrowed funds. It represents the amount of interest payable on any type of borrowings – bonds, loans, convertible debt or lines of credit.


The raw materials, work-in-process goods and completely finished goods that are considered to be the portion of a business's assets that are ready or will be ready for sale. Inventory represents one of the most important assets that most businesses possess, because the turnover of inventory represents one of the primary sources of revenue generation and subsequent earnings for the company's shareholders/owners.

Investment Rating

The Weiss rating measured on a scale from A to F based on each fund’s risk and performance. (See Rating Definitions).

Investment Recommendation

The Investment recommendation

Issuance of Common Stock

The amount of common stock issued (see Common Stock).

Issuance of Preferred Stock

The amount of preferred stock issued (see Preferred Stock).

Weiss Ratings