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An EO transaction which includes debt (leverage) financing

Impact investing is about making investments that aim to create positive social or environmental effects while also making financial gains. It involves considering a company's commitment to corporate social responsibility or serving society positively.

A line of credit, abbreviated as LOC, is an arrangement between a financial institution, usually a bank, and a customer that establishes a maximum amount that the institution will allow the borrower to access or maintain. Unlike a loan, which is typically a one-time thing, a line of credit remains open. It’s like a pool of money you can dip into that’s not yours.

The cost to a business of making the products it sells over a given period of time. The cost of goods sold includes parts and labor expenses, but does not include shipping, advertising, or other indirect costs. COGS is included on a company’s profit & loss/income statement and may be subtracted from revenue when calculating the company’s gross profit margin.

410(b) coverage testing is a type of compliance test certain qualified retirement plans (e.g., ESOPs) must undergo each year to ensure their plan doesn’t overly favor highly compensated employees (HCEs) over non-highly compensated employees (NHCEs) when it comes to who is eligible to participate in the plan.

the Main Street Employee Ownership Act, which Congress enacted in section 862 of Public Law 115-232, requires SBA to make structural changes in SBA lending programs to ease the challenges faced by employee-owned businesses in accessing financing. This legislation also requires SBA to use Small Business Development Centers (SBDCs) to establish an employee-owned business promotion program to provide assistance on structure, business succession, and planning

A person who records financial transactions. Bookkeepers maintain financial records, noting expenses or revenue, and determining how much one owes or is owed. Bookkeeping is related to, but distinct from, accounting. While accountants create reports based on financial information, bookkeepers record the information itself.