Cyclical Unemployment

Cyclical Unemployment – Causes, Effects, Solutions & Examples

What Is Cyclical Unemployment? Cyclical unemployment is a specific type of unemployment that results in temporary high unemployment rates. It is caused by a downturn in the business cycle with reduced demand for goods and labor. Cyclical unemployment is a component of overall or aggregate unemployment.  It occurs naturally during […]

FUTA

FUTA Meaning – Federal Unemployment Tax Act FUTA vs SUTA vs FICA

FUTA Meaning – Federal Unemployment Tax Act FUTA Meaning: The Federal Unemployment Tax Act (FUTA) is federal legislation that imposes a payroll tax on any business with employees. The revenue it generates is allocated to state unemployment insurance agencies.  These funds are used to pay unemployment benefits for people who […]

FMV

FMV – Fair Market Value Definition – How to Determine & Apply

What Is Fair Market Value (FMV)? FMV or Fair Market Value is the price that a willing buyer will pay to a willing seller.  It further assumes that both parties are knowledgeable and unrelated and neither is forced to make the deal. Fair market value (FMV) in real estate is […]

Schedule F

Schedule F (Form 1040) Profit or Loss from Farming

What Is a Schedule F: Profit or Loss from Farming? Schedule F (Form 1040) is used by farmers who operate as sole proprietors to report their farming income and claim their expense deductions. If you are a farmer and your farming business is a sole proprietorship, you must use Schedule […]

Purchase Money Security Interest

Purchase Money Security Interest (PMSI): How to Obtain and Perfect

What Is a Purchase Money Security Interest (PMSI)? A Purchase Money Security Interest (PMSI) is a security agreement where a lender loans purchase money for certain goods which are then pledged to the lender as collateral for the loan.  In other words, the lender uses the goods purchased as collateral […]