Contra Accounts

Business / Finance / Contra Accounts: A random value that can take any fractional value within specified ranges, as contrasted with a discrete variable.

Medical Savings Accounts (MSA)

Business / Human Resources (HR) / Medical Savings Accounts (MSA): Savings accounts designated for out-of-pocket medical expenses. In an MSA, employers and individuals are allowed to contribute to a savings account on a pre-tax basis and carry over the unused funds a MORE

Memorandum Accounts

Business / Accounting / Memorandum Accounts: A name for the accounts held in a subsidiary ledger. Eg. the accounts in a sales ledger . MORE

Most Distant Futures Contract

Business / Finance / Most Distant Futures Contract: When several futures contracts are considered, the contract settling last. Related: Nearby futures contract. MORE

Marketing Contract

Business / Agriculture / Marketing Contract: Prices (or pricing mechanisms) are established for a commodity before harvest or before the commodity is ready for marketing. Most management decisions remain with the grower, who retains ownership of MORE

Lanthanide Contraction

Science / Chemistry / Lanthanide Contraction: An effect that causes sixth period elements with filled 4f subshells to be smaller than otherwise expected. The intervention of the lanthanides increases the effective nuclear charge, which offsets th MORE

Labor-Management Contract

Business / Human Resources (HR) / Labor-Management Contract: A binding agreement governing wages, benefits, representation rights and other working conditions between a labor union and management. MORE

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