Carbon Disclosure Rating.

Carbon disclosure rating is a measure of the quality of a company’s disclosure of its greenhouse gas emissions. It is generally used as a proxy for the company’s overall emissions performance. The rating is based on a scale of A to D, with A being the best and D being the worst. The carbon disclosure … Read more

Trading Range.

A trading range is the period of time between the formation of the first high and the first low in a given security. This period is used by traders to identify the upper and lower limits of prices for a given security. The length of the trading range can vary, but is typically two to … Read more

What Is Capitalization in Accounting?

Capitalization in accounting refers to the process of recording certain costs as capital expenses on a company’s balance sheet. These costs are then amortized, or spread out, over the life of the asset that they were used to purchase. This treatment is usually reserved for larger, long-term assets, such as buildings or machinery. Capitalization is … Read more