S

1 S&P 500

[See also Standard & Poor’s 500 composite index (S&P 500)]

2 Safe Deposit Box

Privacy boxes for storage in a bank vault under lock and key.

3 Safe Harbor Lease

A lease to transfer tax benefits to ownership (depreciation and debt tax shield) from the lessee, if the lessee can not use them, to a lessor that can.

4 SAIF

Savings Association Insurance Fund which insures deposits at savings and loans. This is one of the two insurance funds under FDIC. [See also BIF]

5 Sale And Lease-Back Agreement

In a sale and lease-back agreement, the owner of an asset sells it and then leases it back. This method allows cash-strapped firms to sell valuable assets, but still retain their use.

6 Sales Forecast

A key input to the firm’s financial planning process. External sales forecasts are based on historical experience, statistical analysis, and consideration of various macroeconomic factors; internal sales forecasts are obtained from internal sources.

7 Sales Terms and Collections

The fastest...