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Liquid Asset Explained

Liquid Asset ExplainedWhat is a Liquid Asset?

A liquid asset is any financial resource that can quickly be converted to cash. Liquid assets are a basic form of asset used by investors, suppliers, and consumers.
In addition to a quick conversion to cash, a liquid asset can be regarded as cash itself, or any negotiable asset that can be transferred or accepted as cash. In most instances, financial professional or experts will classify an asset as “liquid” if the good can be converted into cash within a period of 20 days.

Currency as a form of Liquid Asset

Coins and currency are the most fundamental forms of liquid assets. The liquidity of such assets stems from the fact that both coins and currency are immediately recognized as legal tender for purchases and used to diminish outstanding debts. The circulation of such liquid assets is controlled by an authoritative power (typically a treasury department of a central government) to maintain a suitable money supply as to effectively control inflation and the overall prices of goods.
Holders of capital assets or investments will aim to maximize their liquidity. Those who do not possess liquidity may fall victim to missed opportunities (in regards to potential profits through investment), fluctuating rates of inflation or interest rates, as well as mounting debts.
Other Types of Liquid Assets
In addition to currency, there are several examples of liquid assets that are used by both businesses and private consumers or investors. For instance, monies deposited into a checking or savings account are considered to be liquid assets, since the funds are readily accessible and can be used to settle or repay debts. Through the advent of debit cards, consumers, investors and businesses have greater access to liquidity; prior to the creation of debit cards, liquidity relied on an individual travelling to a bank to withdraw his or her funds.
Along with savings or checking accounts, money market funds, bonds, mutual funds, and the cash value found in a life insurance policy are all examples of interest bearing investments that may undergo a liquidation process to provide cash when necessary. Although the actual liquidity of each investment or asset type may vary, the key characteristics in regards to liquidity is the length of time that such assets can be converted into cash. By selling the aforementioned assets, the former owner has the ability to obtain cash in a fairly quick and simple process.

Simple Guide to Understanding Loan Amortization

Simple Guide to Understanding Loan Amortization

What is Loan Amortization?
In regards to economics, amortization refers to the distribution of a single lump-sum cash flow into many smaller installments, as determined through an amortization table or schedule. 
Amortization is a loan with a unique repayment structure. Unlike other models, each repayment in an amortization consists of satisfying both the principal balance and the interest attached to the loan. 
Amortization is used in loan repayments, most commonly in mortgage loans or sinking funds. The payments are divided into equal amounts for the duration of the maturity schedule. Because of this uniformity, the amortization is regarded as the simplest repayment model. 
Payment towards the amortization is mostly applied to the interest of the loan at the beginning of the amortization schedule, while an increased percentage of payment is used to satisfy the principal at the end of the amortization loan.
In an accounting sense, loan amortization refers to expensing the cost of acquisition from the residual value of intangible assets such as patents, trademarks, copyrights or other forms of intellectual property.
In a more common sense, amortization refers to the tangible process of paying off a debt, such as a loan or a mortgage. The process in a loan amortization is satisfied through the delivery of regular payments made at uniform times. A portion of each payment is used to satisfy the interest while the remaining payment amount is applied towards the principal balance. The percentage that goes into satisfying both the interest and the principal balance is determined through the amortization schedule. 
Loan amortization schedules are deciphered by the macro-economic conditions of the market, (primarily the interest rates) the credit score of the borrower and the intricacies that revolve around the specific loan. 
How Do I Amortize a Loan?
A lender will amortize a loan to pay-off the outstanding balance through the delivery of equal payments on a regular schedule. These payments are structured so that the borrower satisfies both the principal and interest with the delivery of each equal payment. 
Payments and amortization calculators are available on a number of lending websites; these tools facilitate the construction of an amortization schedule. If the lender wishes to understand the variable and inner-workings of the amortization calculation, please observe the below figures and steps:
• P= Principal amount (the initial amount of the loan)
• I= The annual interest rate (a figure from 1 to 100 percent)
• L= The length in years of the loan or the loan over which the loan is amortized
• J= The monthly interest 
• N= The number of months over which a loan is amortized
To calculate the amortization, first take 1+J then take that figure to the minus N power. Take this number; subtract that figure from the number 1. Next, take the inverse of that and multiply the result by J then P. This figure represents the monthly payment (M). To calculate the amortization table you will need to do the following:
Step 1: Calculate H (P X J) to observe the current monthly interest rate. 
Step 2: Calculate C= M-H to observe the monthly payment minus the monthly interest rates—this figure is the principal amount for that particular month.
Step 3: Calculate Q=P-C to observe the new principal balance for the loan.
Step 4: Set P equal to Q and observe Step 1 until the value of Q goes to zero. 

Capital Asset: Must Know Facts

Capital Asset: Must Know FactsWhat is a Capital Asset?

In finance, the term ‘Capital Asset’ refers to any type of asset that is purchased or used to generate a profit. As a result of this definition, capital assets differ from normal assets which are typically used for consumption or personal enjoyment.

The distinction between a capital asset and an asset used for personal enjoyment is fundamental in developing and analyzing the pricing model of a particular good. Often times, individuals will disagree concerning the value of personal assets; the owner of a particular sports car may believe the value of the asset is higher than an individual who owns an SUV. This example, which refers to assets used for personal enjoyment or consumption, is distinctly separate from capital assets, where taste or personal preference is not factored into the true value of the asset. The only difference of opinion that is tied into a capital asset is found in an evaluation of the asset’s potential to produce a profit in the future.
All capital assets are forms of tangible assets that are typically held by investors for an extended period. The most common forms of capital assets are: land, buildings, residential dwellings, construction equipment, manufacturing plants, and antique or rare automobiles.
In addition to investments, machinery or construction equipment is common forms of capital asset. Any type of equipment that is used in the operation of a business or used to develop a piece of land will be regarded as a capital asset. Additionally, delivery vehicles also qualify as capital assets, since they are used to transport finished goods to the point of sale. Other forms of capital assets that are used to run or improve a business include: office furniture, computer equipment, and other forms of office machinery.
Capital assets are subjected to a specific set of tax rules imposed by both federal and state governments. Regulations regarding capital gains and capital losses are applied to any resource that is defined or regarded as a capital asset. Tax laws regarding capital assets enable investors or business owners to gain tax credits on aging equipment or other forms of capital assets; capital assets typically become less valuable through depreciation over time.

Capital Asset Pricing Model
The capital asset pricing model is a financial evaluation technique used to determine a theoretically appropriate rate of return on a capital asset. The capital asset pricing model is placed on capital assets that are kept in a well-diversified portfolio to mitigate the asset’s non-diversifiable risk.
The capital asset pricing model takes into account the underlying asset’s sensitivity to a systematic or market risk, typically presented by the quantity beta in the macro economy, as well as the expected realized profit of the market and the expected return of the theoretically risk-free capital asset.
The Capital Pricing Model is used to diminish the differing opinions that result from investor’s beliefs on the expected rate of return on a capital asset. The capital asset pricing model aims to provide a uniform evaluation and chart standard returns for an assortment of capital assets in a variety of sectors or markets.

Quick And Easy Facts About Low APR Credit Cards

Quick And Easy Facts About Low APR Credit CardsWhat does APR mean?

APR (annual percentage rate) is an economic variable used to describe the current interest rate for a whole year.

APRs are attached to credit cards to signify the interest payments attached to their specific line of credit. The APR of a credit card is outlined in the card’s disclosure statement. Many cards have variable APRs which will attach higher or lower interest rates depending on the spending habits of the card user and the items being purchased

The annual percentage rate is the percentage of interest paid for a 12-month period, meaning, if an individual possesses an APR of 10% their monthly interest percentage is .833%. The monthly interest is the amount that the issuer will charge to the remaining unpaid balance per month. For example, a card with an 18 percent APR has a monthly rate of 1.5%. If the cardholder has an unpaid balance of $500, the 1.5% is attached to the remaining balance and the holder is forced to pay an additional $7.50 each month.

The APR is listed as a percentage and typically attached to a credit card to describe the additional payments (used to satisfy the individual’s interest obligation) that the borrower is forced to pay to for the use of credit.

The APR is a finance charge expressed as an annual rate and takes the form of two specific definitions: the nominal APR and the effective APR. The nominal APR is the simplified interest rate delivered as a yearly percentage while the effective APR is the compound interest rate, which includes a fixed fee.

The nominal APR is calculated as the rate delivered for a payment period multiplied by the number of payment periods in that specific year.

The APR is delivered as an annualized rate rather than the monthly fees or rates that are typically applied to mortgages or other long-term loans.

Factors that Affect an APR

The APR on a credit card will fluctuate based on a number of factors and variables, the most critical of which is the holder’s credit history. Additionally, credit card APRs may change over time as interest rates, the Federal Reserve rate and the prime rate fluctuate to control inflation and to encourage borrowing.

Low APR Credit Cards

As a result of these fluctuations and factors, low APR credit cards today may not appear to be low APR credit cards in 5 or 10 years. Given the instability of the credit market and other negative macroeconomic issues present today, low APR credit cards contain an APR between 8 and 12%. Very rarely will an individual obtain low APR credit cards with a rate below 10 percent; however, the majority of card issuers will offer 0 APR for a fixed amount of time.

Those individuals with higher credit scores will be awarded with a lower APR. Lower APR credit cards are awarded to an individual with a higher credit score because of the mitigated risk of default—the issuer of the card views the individual as a safe investment and therefore grants the individual with the ability to possess 0 APR credit cards or credit cards with low APRs. The variables that calculate the APR can fluctuate upwards to 50%, meaning some cards may carry an APR of 50% while others may have an APR of 0.

The APR is only attached to the remaining balance of a credit card. If the individual fails to pay the complete balance owed and opts instead to pay the minimum balance, the APR will be attached to the remaining balance and then carried over to the following month.

Understanding Capital Gain

Understanding Capital GainWhat is a Capital Gain?

A capital gain is a profit that is realized from the investment into a capital asset (such as bonds, stocks, or real estate). A profit is realized in an investment when the return on the investment exceeds the purchase price (the price paid for the investment) of the particular asset or security purchased. As a result, a capital gain is the difference between higher selling price and a lower purchasing price, which subsequently results in a realized gain for the investing party. In contrast, a capital loss will arise if the proceeds from the sale of a capital investment or asset is less than the purchasing price.
A capital gain is commonly referred to as “investment income” that will arise in relation to the prices of real assets such as property, equity investments such as stocks or bonds, and intangible assets such as goodwill.
The majority of countries, including the United States, will impose a tax on capital gains that is placed on both individuals and corporations who are awarded a profit through their particular investments. Depending on the tax policy of the particular government, forms of relief may be made available to those that invest in the aforementioned assets. Relief on a capital gain is awarded in relation to holdings in certain assets, such as common stocks, to help encourage investment and entrepreneurship or to compensate for the negative effects of inflation.
Capital Gains Tax:
The capital gains tax is implemented on any capital asset that generates a real profit, either following the sale of the asset or through any means that generates increased value, such as in the way of interest. The amount of capital gains tax implemented is based on the increase in the net worth of the underlying asset.
The most common capital gains taxes are placed on the sale of stocks, property, bonds, and property. Not all developed nations implement this form of taxation and the ones that do levy the capital gains tax will impose different rates of taxation for corporations and individuals.
For the sale of equities that generate a profit, the corresponding national or state legislation will institute an array of fiscal obligations that must be adhered to regarding one’s capital gains.
In the United States, all individual and corporate tax payers will pay income tax on the net total of all their capital gains just as they would on any sort of income earned. That being said, the tax percentage is lower on long-term capital gains, which are profits realized on the sale of assets that have been held for over one year following the sale.
The tax rate on long-term capital gains was reduced in 2003 to 15% or 5% for individuals in the lowest two income tax brackets. In contrast, short-term capital gains possess higher tax rates; these forms of gains are typically taxed as ordinary income.
The Internal Revenue Service allows individual to defer their capital gains taxes with tax planning strategies (primarily structured sales) such as charitable trusts, private annuity trusts, installment sales, and a 1031 exchange.
The United States taxation model is unique in regards to capital gains tax because the country will levy a tax on worldwide income; the tax is placed on income no matter where in the world the individual resides.

Negative Amortization Quick Outline

Negative Amortization Quick OutlineWhat does Amortization mean?

Amortization refers to the distribution of a single lump-sum cash flow into many smaller cash flow payments or installments, as determined through an amortization table or schedule.
In the most common of meanings, an amortization is a loan with a unique repayment structure. Unlike other repayment models, each repayment in an amortization consists of satisfying both the principal balance and the interest attached to the loan.
Amortization is primarily used in loan repayments, most commonly in mortgage loans or sinking funds. The payments are divided into equal amounts for the duration of the maturity schedule. As a result of this uniformity, the amortization is regarded as the simplest repayment model. That being said, a larger amount of the payment towards the amortization is applied to the interest of the loan at the beginning of the amortization schedule, while more money is used to satisfy the principal at the end of the amortization loan.
Negative Amortization:
In regards to finance, negative amortization occurs when the underlying loan payment for any period is less than the interest charged over that particular period. When this relationship takes place, the outstanding balance of the overall loan increases; the payment offered by the borrower isn’t enough to cover the interest payments so the principal is not affected and thus carries over the next installment.
The shorted amount in a negative amortization (the overall difference between the interest and the repayment schedule) is then added to the total amount owed to the underlying lender. This practice; however, must be agreed upon before the payment is shorted so as to avoid a total default on the loan obligation.
Negative amortization is typically used during an introductory period, before any loan payments may exceed the interest and the loan itself becomes self-amortizing.
Negative amortization occurs only in loans in which the periodic payments do not cover the amount of interest due for that specific loan period. The unpaid interest then compounds and is capitalized monthly into the overall remaining balance of the loan. As a result, the loan balance or principal increases by the amount of the unpaid interest and is divided on a monthly basis. The purpose of this feature is not to increase overall affordability, but to spark advanced cash management and simplify payment flexibility.
Negative amortization also contains a recast period and a recast principal balance cap based on particular state legislation. The recast period tied into negative amortization is typically 60 months or 5 years while the recast principal balance cap is usually up to a 25% increase of the loan balance over the original loan amount. Particular states and lenders may offer products with smaller recast periods and principal balance caps, but may not issue amortization loans that exceed their particular legislated requirements under the penalty of law.

Negative Amortization Circumstances:
All negative amortization home loans will eventually require the full repayment of the interest and principal according to the original terms of the mortgage agreement signed by the borrower. The majority of mortgages or long-term loans will only allow for negative amortization for no more than 5 years; all loans will have terms to recast the payment to a fully functional amortizing schedule if the borrower’s principal exceeds a specified amount.
A negative amortization often occurs when the loan is constructed in high cost areas because the monthly payments will be lower than other types of financing instruments.
A negative amortization loan can be viewed as high risk because these loans are typically safer in a falling rate market and riskier in a rising rate market. 

2 Questions about Equity

2 Questions about EquityWhat is Equity?

The term ‘equity’ refers to interest or the residual claim of a class of investors in assets once all liabilities have been fulfilled.

Equity can be described in the case of home ownership. When an individual purchases a home, they typically finance their purchase with a mortgage. The mortgage, which in essence is a loan offered by a bank or a similar lending institution, represents the percentage ownership of the lender. As the mortgage is paid off, the individual assumes a coordinating percentage ownership of the home. This percentage ownership is referred to as equity. In an accounting context, shareholders’ equity represents the remaining interest in the underlying assets of a company, which is spread among individual shareholders of either common or preferred stock.
In regards to business ownership, an owner (at the starting point of their business operation) will finance the model through financing. This financing creates a liability on the business in the form of capital as the business is a separate legal entity from its ownership. Once the liabilities have been accounted for, the remaining positive balance is regarded as the owner’s interest or equity in the business.
Understanding equity is crucial when evaluating and comprehending the liquidation process of bankruptcy. During its first stage, all of the secured creditors are paid against the proceeds obtained from the assets present. Subsequently, a series of creditors (which are ranked in priority sequence) have the following claim on the residual proceeds. Ownership equity is the last residual claim against the present assets, which are paid only after all of the other creditors are satisfied. In cases where even the creditors could not be reimbursed, nothing is left over to satisfy the owners’ equity. As a result, the owners’ equity is reduced to 0.

What are Equity Investments?
An equity investment refers to the process of buying and holding shares of stocks listed on a market by corporations or individual firms that distribute dividends and capital gains.
An equity investment may also refer to the acquisition of ownership (equity) in a private or Startup Company. When an investment is made in such novel companies, it is referred to as a venture capital investment and is generally regarded as a higher risk investment strategy.
The equities obtained by private investors are often held by mutual funds or other investment companies, many of which are quoted on major exchanges or publications. Such investment strategies enable investors to obtain a mitigated risk through the diversification of various securities. Additionally, such investment companies are run and handled by professional fund managers. An alternative equity investment is employed by private investors and pension funds, where the equities are held directly.
When the owners of equity take the form of shareholders, the interest is typically called shareholders’ equity. In the stock market, the market price per share is not directly related to the equity per share as calculated and offered in accounting statements. Therefore, stock valuations, are often higher and are based on alternative considerations that relate to the business’ operating cash flow, future prospects and profits.

FOREX Market Defined

FOREX Market DefinedWhat is the FOREX Market?

The FOREX Market is the financial realm in which the trade and exchange of foreign currency systems takes place; the purchase(s) or sales of specific currency systems undertaken by individuals are conducted with regard to the fluctuation of respective fluctuation experienced by tradable and exchangeable currency – although its technical name is the ‘Foreign Exchange Market’, a multitude of traders is commonly refer to it as the FOREX Market.

What is the Virtual FOREX Market?



Although the FOREX Market was conceived with regard to a physical setting – prior the advent of applicable technology, the virtual FOREX market was constructed for online and digital use; akin to the physical FOREX Market, the virtual FOREX Market operates with regard to the dynamic of exchange rates, including:
The engagement in the trade and exchange of International currency is exchanged between individuals interested in the monitoring of the behavior of that currency.
The ability to utilize electronic resources in order to investigate the wide variety of observable trends and patterns with regard to the valuation of foreign currency and exchange.

How Does the FOREX Market Work?

Currency Exchange is the process of exchanging – or trading – one type of currency for another. The process of the determination of value with regard to Currency Exchange is a dynamic that varies; the fluctuation of Currency Exchange rates may be dependent on a variety of features:
FOREX Market provides a setting in which the valuation of different currency and monetary systems are subject to fluctuation, which typically illustrates a variance in trends or behaviors in which circulated currency belonging to an individual country or nation may result in a multitude of results.
Although the valuation of certain currency may render financial gain with regard to FOREX Market, currency experiencing severe decreases in valuation may render financial loss upon the decline of currency rates.
FOREX Brokers are financial professionals who participate in the exchange of currency systems within the realm of the FOREX Market, including the analysis of exchange rates, monetary systems, economics, and financial circulationanalysis of currency exchange rates.

FOREX Market Legality

FOREX Market is a highly-specialized financial setting, which is subject to all expressed and applicable legality latent within activities rooted in financial exchanges. Many of both the crimes, as well as the legal statutes implicit within the stock market and investments are applicable to FOREX Market operations:
FOREX Market operations will be subject to any or all financial investigations undertaken by the presiding government of the country or nation; these investigations may take place on a variety of levels with regard to applicable legislature and legal statutes – although the setting of crime may vary, punitive recourse may not.
Individuals interested in engaging in FOREX Market ventures and operations are encouraged to consult with legal professionals specializing in finance and international law; a legal background of this type will allow clientele to be privy to any or all implicit statutes and legal procedures latent within commercial ventures existing on an international level.

Quick Facts You Need To Know About Amortization loan Calculator

Quick Facts You Need To Know About Amortization loan CalculatorWhat is an Amortization Loan Calculator?

An amortization loan calculator is a resource offered by lending institutions that enables a user (individual or entity who has taken out a loan or mortgage) to estimate the monthly payments attached to their particular loan.

The amortization loan calculator will display (subsequent to the satisfaction of a few variables) the remaining payments remaining on their particular loan or mortgage. Through the delivery of an amortization schedule, the amortization loan calculator enables the individual or entity who took out the loan to observe the expected payments until maturity. By viewing this information, the user of the amortization loan calculator is able to develop an appropriate budget to ensure that they meet the obligations of their particular loan. Additionally, through the delivery of such information, a user of an amortization loan calculator can observe the inner-workings of their loan and more specifically how their payments affect the principal and interest of the loan.

An amortization loan calculator is a free resource offered by the majority of lending institutions in the United States. The resource is free and easy to use and requires only the basic information attached to the particular loan or mortgage.

The loans associated with an amortization schedule typically possess a maturity date of 20-30 years. As a result of this long-term maturity schedule, the payments made towards both the principle and the interest would be difficult to evaluate without the inclusion of an amortization loan calculator.

In addition to revealing the expected monthly or periodic payments, the amortization loan calculator will reveal the percentage and total amount of the payments as they coordinate to paying off the interest and principal of the loan. Following the input of the required information, the amortization loan calculator will reveal the expected payments to maturity in a streamlined amortization schedule. The table, which effectively is known as the amortization table, will deliver each month’s payment and reveal how each payment is used to satisfy the interest and principal obligations of the loan.
What information is needed in an Amortization Loan Calculator?

To view the expected payments of a loan or a mortgage and to understand how each payment affects the remaining principle and interest of the loan an individual or entity must satisfy the following components of the amortization calculator: The principal balance of the loan in question, the rate of interest attached to the loan, the maturity schedule of the loan (the loan term), the starting month and starting year that the loan was issued.

In addition to this generic information, some amortization calculators will offer the user optional information, such as: the monthly additional principal prepayment amount, the one-time prepayment amount, and the annual principal prepayment amount of the loan.

When the above information is entered into the calculator (amortization calculators are typically offered on lending websites) the resource will construct a table that is unique to the user based on the loan information given.

Bailout: What you Must know

Bailout: What you Must know

What is a Bailout?
• In the field of economics, a bailout refers to the act of loaning or injecting capital into an entity, such as a company, an individual or a country, which is in danger of failing. The bailout is a calculated financial maneuver that increases a failing entity’s liquidity profile; the maneuver is undertaken in an attempt to free the struggling entity from insolvency, bankruptcy, total liquidation or ruin. 
• In addition to injecting a dying organization or market with cash, a bailout can also be administered for sheer profit; an example of such a maneuver occurs when a predatory investor resurrects a faltering company by buying its assets or shares at an enormous discount (this occurred when JP Morgan purchased Bear Sterns in 2008). 
• Other reasons for a bailout include: for social improvement or to prevent greater socioeconomic failures. An example of the latter situation can be elucidated by examining the relationship between the United States Federal Government and private transportation companies such as airliners: it is the policy of the US government to protect the biggest transportation companies (petrol companies, airliners etc.) from total failure through the issuance of severely discounted loans and subsidies. 
• Companies, such as airliners or enormous investment banks, are deemed “too big to fail”, because their services and assets under management are considered, by the United States Federal Government, to be constant universal necessities in maintaining the health, welfare and security of the nation. 
Principal Themes of a Bailout:
• Throughout the 20th and 21st centuries, certain principles have emerged that are seemingly consistent with bailouts:
o To initiate a bailout a central bank will typically provide a loan in order to help the system cope with liquidity issues.
o In a number of bailouts, the underlying government has let insolvent institutions (those with insufficient funds to pay-off short-term finances and massive debts) fail in a systematic way. An example of such a maneuver can be found with Lehman Brothers during the financial crisis in 2008. 
o A bailout requires that all struggling organizations make their financial situation 100% transparent. Understanding the true financial position of struggling enterprises or nation’s ensures that the extent of losses and quality of assets are known by the underlying government.
o Those banks deemed healthy enough to survive, in a collapsing market, require a recapitalization, which requires the underlying government to inject funds to the institution, in exchange for preferred stock (receives a cash dividend over time). This cash infusion enables the bank to lend money to other banks or investors.
o The government should take ownership, either through equity or stock, in a struggling company to the extent taxpayer assistance is provided. The government should become the owner so it can later obtain funds by issuing new shares of common stock to the public. 
o In most bailout situations, the interest rate will be slashed to stimulate the economy by enticing individuals to borrow. 
Arguments against a Bailout:
• A bailout signals lower business standards for enormous corporations by incentivizing risky activities; big corporations have a safety net regardless of what they do
• A bailout promotes centralized bureaucracy by enabling government bodies to choose the specific terms of a bailout
• The action instills a corporatist style of government where a failing business can use the government’s power to extract money from taxpaying citizens 
• When capital is injected into a dying corporation, the money supply will invariably rise, sparking inflation.
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