Entertainment / Literature / Borrowing: As Simon Horobin defines it, 'The process by which words are adopted into one language from another' (192). Linguists use this term because borrowing sounds better than the term stealing, which would be more accurate given that we do not typically return the words we borrow. See also loanword.
Business / Finance / Long-Term Borrowing: Liabilities that represent money borrowed from banks or other lenders to fund the ongoing operations of a business and that will not come due within one year. MORE
Business / Finance / Limitation On Subsidiary Borrowing: A bond covenant that restricts in some way a firm's ability to borrow at the level of firm subsidiary. MORE
Business / Finance / Short-Term Borrowing: A bond mutual fund holding short to intermediate-term bonds that have maturities of three to five years. MORE
Business / Finance / Accounts Receivable Financing: A short-term financing method in which accounts receivable are collateral for cash advances. See: Factoring. MORE
Entertainment / Literature / Polygenesis: The theory that, if two similar stories, words, or images appear in two different geographic regions or languages, they are actually unrelated to each other. Each one arose independently. For an analo MORE