Tombstone (advertising)
In advertising, a tombstone is a particular type of print advertisement appearing in a newspaper or magazine. Tombstone ads are typically unadorned text, black on white, often enclosed in a simple box, with a centered headline and a number of lines in the body of the ad, usually also centered. The name originates from their similarity in appearance to the text on a tombstone (headstone) grave marker.
Besides underwriters in a securities offering (see tombstone (financial industry)), fine art dealers and some traditional luxury goods vendors sometimes also use the tombstone form.


Traveler's cheque
A traveler's cheque (also traveller's cheque, travellers cheque, traveller's check or traveler's check) is a preprinted, fixed-amount cheque designed to allow the person signing it to make an unconditional payment to someone else as a result of having paid the issuer for that privilege.

USP
The Unique Selling Proposition (also Unique Selling Point or USP) is a marketing concept that was first proposed as a theory to explain a pattern among successful advertising campaigns of the early 1940s. It states that such campaigns made unique propositions to the customer and that this convinced them to switch brands. The term was invented by Rosser Reeves of Ted Bates & Company. Today the term is used in other fields or just casually to refer to any aspect of an object that differentiates it from similar objects.
A number of businesses currently use USPs as a basis for their marketing campaigns.


Variable cost
Variable costs are expenses that change in proportion to the activity of a business.Variable cost is the sum of marginal costs over all units produced. It can also be considered normal costs. Fixed costs and variable costs make up the two components of total cost. Direct Costs, however, are costs that can easily be associated with a particular cost object. However, not all variable costs are direct costs. For example, variable manufacturing overhead costs are variable costs that are indirect costs, not direct costs. Variable costs are sometimes called unit-level costs as they vary with the number of units produced.
Direct labor and overhead are often called conversion cost,while direct material and direct labor are often referred to as prime cost.


Wash sale
A wash sale (not to be confused with a wash trade) is a sale of a security (stock, bonds, options) at a loss and repurchasing the same or substantially identical stock soon afterwards (Internal Revenue Code Sec. 1091). The idea is to make an unrealised loss claimable as a tax deduction, by offsetting against other capital gains in the current or future tax years. The security is repurchased in the hope that it will recover its previous value.
In some tax codes, such as the USA and the UK, tax rules have been introduced to disallow the practice, e.g., if the stock is repurchased within 30 days of its sale. The disallowed loss is added to the basis of the newly acquired security. Tax authorities may consider the practice illegal even in the absence of explicit regulations, on the grounds that the transaction is not genuine, but intended only to reduce tax liability (such as in Australia).


Weighted average cost of capital
The weighted average cost of capital (WACC) is the rate that a company is expected to pay on average to all its security holders to finance its assets.
The WACC is the minimum return that a company must earn on an existing asset base to satisfy its creditors, owners, and other providers of capital, or they will invest elsewhere. Companies raise money from a number of sources: common equity, preferred equity, straight debt, convertible debt, exchangeable debt, warrants, options, pension liabilities, executive stock options, governmental subsidies, and so on. Different securities, which represent different sources of finance, are expected to generate different returns. The WACC is calculated taking into account the relative weights of each component of the capital structure. The more complex the company's capital structure, the more laborious it is to calculate the WACC.
Companies can use WACC to see if the investment projects available to them are worthwhile to undertake.