Cash Charge

Cash Charge
A typically one-time charge off that a firm makes against its earnings as part of a plan to downsize or to improve company efficiency. A cash charge requires an initial outlay of cash. Cash charges are charges that are not expected to be recurring; the company can record the cash charge as an extraordinary charge on the firm’s balance sheets while taking a charge against earnings. A charge off appears as an expense on the firm’s financials, thereby reducing net income.

An example of a cash charge can be illustrated in a company that is making an attempt to downsize and reduce costs. The company can make a cash charge against earnings to provide early retirement packages to higher-paid employees, thereby creating an opportunity to staff these positions with lower-salaried individuals. An initial cash outlay is required to fund the retirement packages, but the expected cash savings measures implemented through reduced salary liabilities rationalize the upfront expense.


Investment dictionary. . 2012.

См. также в других словарях:

  • Non-Cash Charge — A charge made by a company against earnings, which does not require an outlay of cash. Non cash charges will lower earnings in the period when the charge was taken, and if it is large enough, can even turn a net profit into a loss. Many companies …   Investment dictionary

  • cash surrender value — cash sur·ren·der value n: the amount of money an insurer will pay the insured upon surrender of a life insurance policy usu. calculated as the reserve held by the insurer against the policy less a charge for surrender and any outstanding… …   Law dictionary

  • cash|ier — cash|ier1 «ka SHIHR», noun. 1. a person in charge of collecting and recording payments in a store or other business establishment. 2. a bank officer who is in charge of the bank s monetary transactions. ╂[< French caissier treasurer <… …   Useful english dictionary

  • Charge (fanfare) — Charge is a short fanfare frequently played at sporting events. History Charge was written by Tommy Walker while a junior at the University of Southern California in the fall of 1946.[1] The fanfare consists of six notes followed by r …   Wikipedia

  • charge — [n1] accusation allegation, beef*, complaint, gripe, imputation, indictment, plaint, stink*; concepts 44,317 Ant. exculpation, exoneration, freeing charge [n2] attack assault, blitz, blitzkrieg, invasion, mugging, onset, onslaught, outbreak, push …   New thesaurus

  • Cash'n Guns — jeu de société {{{licence}}} Autres noms Ca$h n Gun$ Killdog Auteur Ludovic Maublanc Illustrateur Gérard Mathieu Éditeur …   Wikipédia en Français

  • Cash value — The cash value of an insurance contract, also called the cash surrender value or surrender value, is the cash amount offered to the policyowner by the issuing life carrier upon cancellation of the contract. This term is normally used with a life… …   Wikipedia

  • charge card — noun a card (usually plastic) that assures a seller that the person using it has a satisfactory credit rating and that the issuer will see to it that the seller receives payment for the merchandise delivered do you take plastic? • Syn: ↑credit… …   Useful english dictionary

  • Cash Group — Infobox Interbank Network name = Cash Group area = Germany foundation = 1998 members = 15 atm = >7,000Cash Group is an interbank network in Germany, which connects the ATMs of the five largest German banks (Deutsche Bank, Commerzbank, Dresdner… …   Wikipedia

  • cash card — noun a credit card that entitles the holder to receive cash • Syn: ↑cashcard • Hypernyms: ↑credit card, ↑charge card, ↑charge plate, ↑plastic * * * cash card noun A coded plastic card issued by a bank that allows the holder to o …   Useful english dictionary


Поделиться ссылкой на выделенное

Прямая ссылка:
Нажмите правой клавишей мыши и выберите «Копировать ссылку»