Resources

The Arbo Glossary

Welcome to the Arbo Glossary! This concise and comprehensive resource provides definitions and explanations of key accounting, finance, and startup terms.

support@arbohq.com  www.arbohq.com (7)
Accounting & Tax

83(b) Election

An 83(b) election allows individuals who receive stock as compensation to pay taxes on the value of the stock at the time it was granted rather than...

Accounting & Tax

Amortization

Amortization is the process of spreading the cost of an asset or loan over a period of time. It involves systematically allocating the expense rather...

Accounting & Tax

C Corporation (C Corp)

A C corporation is a legal business entity structure commonly chosen by startup founders. It provides limited liability protection to shareholders...

Accounting & Tax

Contribution Margin

The contribution margin is the difference between a company's revenue from sales and its variable costs directly associated with producing or...

Accounting & Tax

Cost of Goods Sold (COGS)

The cost of goods sold represents the direct costs incurred by a company in producing or delivering its products or services. It includes expenses...

Accounting & Tax

Deferred Revenue

Deferred revenue, also known as unearned revenue or customer deposits, refers to money received by a company for products or services that have not...

Accounting & Tax

Delaware Annual Report

A Delaware annual report is a filing requirement for businesses incorporated in Delaware. It must be submitted to the Delaware Secretary of State by...

Accounting & Tax

Depreciation

Depreciation is the accounting practice of allocating the cost of tangible assets (such as equipment, buildings, or vehicles) over their useful life.

Accounting & Tax

Doing Business As (DBA)

Doing Business As (DBA) refers to a fictitious name or trade name that a business can use instead of its legal name or the name of its legal business...

Accounting & Tax

EBITDA

Earnings Before Interest, Taxes, Depreciation, and Amortization. It is a financial metric that provides insight into a company's operating...

Accounting & Tax

Form 6765

IRS Form 6765 is a tax form used to claim the Research & Development (R&D) tax credit

Accounting & Tax

Form D

Form D is a filing with the Securities and Exchange Commission (SEC) required when a company offers and sells securities without registering the...

Accounting & Tax

Form S-1

Form S-1 is a registration statement filed with the Securities and Exchange Commission (SEC) by companies planning to go public through an initial...

Accounting & Tax

Form SS-4

IRS Form SS-4 is the application form used to obtain an Employer Identification Number (EIN) for a business

Accounting & Tax

Gross Margin

Gross margin represents the percentage of revenue remaining after deducting the direct costs associated with producing goods or delivering services.

Accounting & Tax

Limited Liability Company (LLC)

An LLC is a legal business entity that combines the benefits of limited liability protection with the flexibility of a partnership.

Accounting & Tax

Net Profit

Net profit, also referred to as the bottom line, is the remaining profit after deducting all expenses, including operating costs, taxes, and...

Accounting & Tax

Net Profit Margin

Net profit margin is the percentage of revenue that translates into net profit after deducting all expenses. It indicates the profitability and...

Accounting & Tax

Quick Ratio

The quick ratio is a liquidity ratio that measures a company's ability to meet short-term financial obligations using its most liquid assets. SaaS...

Accounting & Tax

S Corporation (S Corp)

An S Corporation (S Corp) is a business entity that elects to pass corporate income, losses, deductions, and credits through to its shareholders.

Finance

Burn Rate

The burn rate represents the rate at which a company spends or loses money over a specific period. It indicates how quickly a company is depleting...

Finance

Dollar-Based Net Expansion Rate (DBNER)

Dollar-Based Net Expansion Rate (DBNER) is a metric used to measure the revenue growth generated from existing customers through add-ons, upselling,...

Finance

Fair Market Value (FMV)

Fair Market Value (FMV) represents the current value of a company's common shares or other assets. For public companies, FMV can be determined by the...

Finance

Forecasts

Forecasts are data-driven estimates of a company's future financial performance. They are essential for making informed business decisions, setting...

Get notified of new business and financial tips

Fill up this form to receive updates on valuable insights into finances and scale your startups!