Q. Accelerated Cost Recovery System

• The IRS-approved method of calculating depreciation expense for tax purposes.
• Seed investment is made in return for equity and usually between $15K - $50K.
• The interest due on preferred stock or a bond since the last interest payment was made.
• One company's acquisition of another for the primary purpose of hiring its employees, rather than for the intrinsic value of the business itself.

Q. Accelerated Cost Recovery System

• The IRS-approved method of calculating depreciation expense for tax purposes.
• Seed investment is made in return for equity and usually between $15K - $50K.
• The interest due on preferred stock or a bond since the last interest payment was made.
• One company's acquisition of another for the primary purpose of hiring its employees, rather than for the intrinsic value of the business itself.

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Q. Accredited Investor

• The interest due on preferred stock or a bond since the last interest payment was made.
• An individual with $1,000,000 or more in net worth (assets - liabilities), excluding their primary residence, or $200,000 in annual income, or $300,000 of income if earned jointly with their spouse, for the previous two years with a reasonable expectation
• A process under which a company acquires the controlling interest of another company.
• Entrepreneur who helps other entrepreneurs financially and often plays an active role in the company's operations such as by occupying a seat on the board of directors, etc.

Q. Accredited Investor

• The interest due on preferred stock or a bond since the last interest payment was made.
• An individual with $1,000,000 or more in net worth (assets - liabilities), excluding their primary residence, or $200,000 in annual income, or $300,000 of income if earned jointly with their spouse, for the previous two years with a reasonable expectation
• A process under which a company acquires the controlling interest of another company.
• Entrepreneur who helps other entrepreneurs financially and often plays an active role in the company's operations such as by occupying a seat on the board of directors, etc.

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Q. Accrued Interest

• One company's acquisition of another for the primary purpose of hiring its employees, rather than for the intrinsic value of the business itself.
• A process under which a company acquires the controlling interest of another company.
• Services provided by a venture capitalist that are not monetary in nature, such as helping to assemble a management team and helping to prepare the company for an IPO
• The interest due on preferred stock or a bond since the last interest payment was made.

Q. Accrued Interest

• One company's acquisition of another for the primary purpose of hiring its employees, rather than for the intrinsic value of the business itself.
• A process under which a company acquires the controlling interest of another company.
• Services provided by a venture capitalist that are not monetary in nature, such as helping to assemble a management team and helping to prepare the company for an IPO
• The interest due on preferred stock or a bond since the last interest payment was made.

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Q. Adventure Capitalist

• Entrepreneur who helps other entrepreneurs financially and often plays an active role in the company's operations such as by occupying a seat on the board of directors, etc.
• An individual providing business connections, guidance, advice and support to the entrepreneur as they develop and grow their startup.
• A group of external advisors to a private equity group or portfolio company. Advice provided varies from overall strategy to portfolio valuation. Less formal than a Board of Directors.
• The amount of securities assigned to an investor, broker, or underwriter in an offering. An allocation can be equal to or less than the amount indicated by the investor during the subscription process, depending on market demand for the securities.

Q. Adventure Capitalist

• Entrepreneur who helps other entrepreneurs financially and often plays an active role in the company's operations such as by occupying a seat on the board of directors, etc.
• An individual providing business connections, guidance, advice and support to the entrepreneur as they develop and grow their startup.
• A group of external advisors to a private equity group or portfolio company. Advice provided varies from overall strategy to portfolio valuation. Less formal than a Board of Directors.
• The amount of securities assigned to an investor, broker, or underwriter in an offering. An allocation can be equal to or less than the amount indicated by the investor during the subscription process, depending on market demand for the securities.

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Q. Advisor

• A group of external advisors to a private equity group or portfolio company. Advice provided varies from overall strategy to portfolio valuation. Less formal than a Board of Directors.
• The amount of securities assigned to an investor, broker, or underwriter in an offering. An allocation can be equal to or less than the amount indicated by the investor during the subscription process, depending on market demand for the securities.
• An individual providing business connections, guidance, advice and support to the entrepreneur as they develop and grow their startup.
• A tax designed to prevent wealthy investors from using tax shelters to avoid income tax. The calculation of the AMT takes into account tax-preference items.

Q. Advisor

• A group of external advisors to a private equity group or portfolio company. Advice provided varies from overall strategy to portfolio valuation. Less formal than a Board of Directors.
• The amount of securities assigned to an investor, broker, or underwriter in an offering. An allocation can be equal to or less than the amount indicated by the investor during the subscription process, depending on market demand for the securities.
• An individual providing business connections, guidance, advice and support to the entrepreneur as they develop and grow their startup.
• A tax designed to prevent wealthy investors from using tax shelters to avoid income tax. The calculation of the AMT takes into account tax-preference items.

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Q. Advisor

• A group of external advisors to a private equity group or portfolio company. Advice provided varies from overall strategy to portfolio valuation. Less formal than a Board of Directors.
• The amount of securities assigned to an investor, broker, or underwriter in an offering. An allocation can be equal to or less than the amount indicated by the investor during the subscription process, depending on market demand for the securities.
• An individual providing business connections, guidance, advice and support to the entrepreneur as they develop and grow their startup.
• A tax designed to prevent wealthy investors from using tax shelters to avoid income tax. The calculation of the AMT takes into account tax-preference items.

Q. Advisor

• A group of external advisors to a private equity group or portfolio company. Advice provided varies from overall strategy to portfolio valuation. Less formal than a Board of Directors.
• The amount of securities assigned to an investor, broker, or underwriter in an offering. An allocation can be equal to or less than the amount indicated by the investor during the subscription process, depending on market demand for the securities.
• An individual providing business connections, guidance, advice and support to the entrepreneur as they develop and grow their startup.
• A tax designed to prevent wealthy investors from using tax shelters to avoid income tax. The calculation of the AMT takes into account tax-preference items.

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Q. Allocation

• The amount of securities assigned to an investor, broker, or underwriter in an offering. An allocation can be equal to or less than the amount indicated by the investor during the subscription process, depending on market demand for the securities.
• Internal testing, of a pre-production model, typically on a controlled basis, with the objective of identifying functional deficiencies and design flaws.
• A tax designed to prevent wealthy investors from using tax shelters to avoid income tax.
• A security issued by a U.S. bank in place of the foreign shares held in trust by that bank, thereby facilitating the trading of foreign shares in U.S. markets.

Q. Allocation

• The amount of securities assigned to an investor, broker, or underwriter in an offering. An allocation can be equal to or less than the amount indicated by the investor during the subscription process, depending on market demand for the securities.
• Internal testing, of a pre-production model, typically on a controlled basis, with the objective of identifying functional deficiencies and design flaws.
• A tax designed to prevent wealthy investors from using tax shelters to avoid income tax.
• A security issued by a U.S. bank in place of the foreign shares held in trust by that bank, thereby facilitating the trading of foreign shares in U.S. markets.

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Q. Alpha Test

• A tax designed to prevent wealthy investors from using tax shelters to avoid income tax.
• A security issued by a U.S. bank in place of the foreign shares held in trust by that bank, thereby facilitating the trading of foreign shares in U.S. markets.
• Seed capital raised from independently wealthy investors, for startup companies.
• Internal testing, of a pre-production model, typically on a controlled basis, with the objective of identifying functional deficiencies and design flaws.

Q. Alpha Test

• A tax designed to prevent wealthy investors from using tax shelters to avoid income tax.
• A security issued by a U.S. bank in place of the foreign shares held in trust by that bank, thereby facilitating the trading of foreign shares in U.S. markets.
• Seed capital raised from independently wealthy investors, for startup companies.
• Internal testing, of a pre-production model, typically on a controlled basis, with the objective of identifying functional deficiencies and design flaws.

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Q. American Depositary Receipt

• An accounting procedure that gradually reduces the book value of an intangible asset through periodic charges to income.
• A security issued by a U.S. bank in place of the foreign shares held in trust by that bank, thereby facilitating the trading of foreign shares in U.S. markets.
• A North American association of angel groups, accredited investors and family offices which promotes public policies for investors and startups.
• Seed capital raised from independently wealthy investors, for startup companies.

Q. American Depositary Receipt

• An accounting procedure that gradually reduces the book value of an intangible asset through periodic charges to income.
• A security issued by a U.S. bank in place of the foreign shares held in trust by that bank, thereby facilitating the trading of foreign shares in U.S. markets.
• A North American association of angel groups, accredited investors and family offices which promotes public policies for investors and startups.
• Seed capital raised from independently wealthy investors, for startup companies.

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Q. Annual Recurring Revenue

• Subscription-based revenue which software as a service / platform as a service, (SaaS / PaaS) based companies receive annually; also known as the run rate.
• These may give investors preemptive rights to purchase new stock at the offering price.
• Documentation filed with the Secretary of State or Company Registrar which acts as a charter to document the establishment and existence of a corporation.
• ocumentation filed with the Secretary of State which acts as a charter to document the establishment and existence of a Limited Liability Company.

Q. Annual Recurring Revenue

• Subscription-based revenue which software as a service / platform as a service, (SaaS / PaaS) based companies receive annually; also known as the run rate.
• These may give investors preemptive rights to purchase new stock at the offering price.
• Documentation filed with the Secretary of State or Company Registrar which acts as a charter to document the establishment and existence of a corporation.
• ocumentation filed with the Secretary of State which acts as a charter to document the establishment and existence of a Limited Liability Company.

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Q. Balance Sheet

• A condensed financial statement showing the nature and amount of a company’s assets, liabilities, and capital on a given date.
• An inability to pay debts.
• An offer made directly to the Board of Directors of a target company.
• Performance goals against which a company's success is measured.

Q. Balance Sheet

• A condensed financial statement showing the nature and amount of a company’s assets, liabilities, and capital on a given date.
• An inability to pay debts.
• An offer made directly to the Board of Directors of a target company.
• Performance goals against which a company's success is measured.

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