Sale of Property, Plant, & Equipment

Refers to the selling or exchange of the company's assets. When the sale of property, plant, or equipment occurs, the company must compare the asset's original purchase price and accumulated depreciation (see Accumulated Depreciation) to its selling price to determine if there was a gain or loss on the transaction.



Separate Account Assets

Represents segregated funds administered and invested by the company to meet liabilities under certain specific pension, variable annuity and variable life insurance contracts. The Separate Account Assets usually consist of bonds, stocks, other investments and short term obligations at market value.

SG&A Expenses

All expenses related to direct and indirect selling and all general administrative expenses of a company. See Direct Selling Expenses and Indirect Selling Expenses.

Shares Outstanding


Shares Outstanding (Basic)

The average number of shares that have been authorized, issued and purchased by investors including institutional investors and restricted shares owned by the company’s officers and insiders.

Shares Outstanding (Diluted)

The average number of shares that would be outstanding if all possible sources of conversion, such as convertible bonds and stock options, were exercised.

Short-Term Debt

The amount of any debt incurred that is due within one year.

Short-Term Investments

Relatively liquid investments (having maturities of greater than 3 months and less than one year) that are capable of being converted into known amounts of cash at short notice.

Simple Moving Average (SMA)

Is calculated by adding the closing price (see Closing Price) of the security for a number of time periods and then dividing this total by the number of time periods. In other words, this is the average stock price over a certain period of time. Also see Weighted Moving Average and Exponential Moving Average.

Small Cap

A company with market capitalization of less than $2 billion would belong to this category. Small Cap has two subcategories (see Nano Cap and Micro Cap).

Solvency Index


Start of Year Price


Weiss Ratings