Double Exponential Moving Average (DEMA) Definition and Calculation.

A double exponential moving average (DEMA) is a type of moving average that places more weight on recent data points than a simple exponential moving average (EMA). The double exponential moving average is calculated by applying a weighting factor to the standard exponential moving average. The weighting factor is based on the exponential decay of … Read more


The term “toppy” is used to describe a market that is thought to be overbought or overvalued. A toppy market is one that is ripe for a pullback or correction. Toppy markets are often characterized by high levels of buying activity followed by a period of consolidation or sideways price action. This can be seen … Read more

Completed Contract Method (CCM).

The completed contract method is an accounting method used to recognize revenue from long-term construction projects. Under this method, revenue and expenses are not recognized until the project is completed. This is in contrast to the percentage of completion method, which recognizes revenue and expenses as the project progresses. The completed contract method is generally … Read more

What is an overdraft?

The definition of overdraft refers to the situation that occurs when an individual or company does not have enough funds in their account to cover a transaction and the bank pays it anyway. You may incur an overdraft with checkbook, debit card purchases, automatic bill payments, ATM operations or electronic withdrawals. What is an overdraft? … Read more