A financial buyer is a type of buyer in an acquisition who is only interested in the return that can be achieved from the purchase. 

 

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Horizontal equity is an economic theory that states that individuals with the same income and assets are to pay the same taxes.

 

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An Investment Vehicle is a product used by investors with the intent for a profit. They can be both – low risk and extremely high risk.

 

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Term out is a term used to describe the transfer of debt without ever leaving company's balance sheet. It is performed via the capitalization of short- to long-term debt. 

 

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A man-year, or person-year, is a unit of measurement for amount of work done by one personal through the year, expressed in hours. 

 

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