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  2. Letter of credit - Wikipedia

    en.wikipedia.org/wiki/Letter_of_credit

    Once the beneficiary (the seller) receives the letter of credit, it will check the terms to ensure that it matches with the contract and will either arrange for shipment of the goods or ask for an amendment to the letter of credit so that it meets with the terms of the contract. The letter of credit is limited in terms of time, the validity of ...

  3. Lump sum - Wikipedia

    en.wikipedia.org/wiki/Lump_sum

    A lump sum is a single payment of money, as opposed to a series of payments made over time (such as an annuity). [1] [2] [3] [4]The United States Department of Housing and Urban Development distinguishes between "price analysis" and "cost analysis" by whether the decision maker compares lump sum amounts, or subjects contract prices to an itemized cost breakdown.

  4. Glossary of construction cost estimating - Wikipedia

    en.wikipedia.org/wiki/Glossary_of_construction...

    A Allocation of costs is the transfer of costs from one cost item to one or more other cost items. Allowance - a value in an estimate to cover the cost of known but not yet fully defined work. As-sold estimate - the estimate which matches the agreed items and price for the project scope. B Basis of estimate (BOE) - a document which describes the scope basis, pricing basis, methods ...

  5. Lump sum payout vs. annuity from a pension: How to decide - AOL

    www.aol.com/finance/lump-sum-payout-vs-annuity...

    A lump sum is a one-time payment representing the total value of your accrued pension benefits, discounted to reflect the time value of money. ... the benefits of both a lump sum and an annuity ...

  6. What Can I Use a Letter of Credit For? - AOL

    www.aol.com/letter-credit-140001832.html

    A letter of credit is a written document from a bank guaranteeing the seller of a product or service will be paid as long as the goods or services are provided, as specified. Letters of credit are ...

  7. What Is a Lump Sum Payment? - AOL

    www.aol.com/finance/lump-sum-payment-160532396.html

    A lump sum payment is single payment of a sum of money. If you’ve got a pension plan, such as a 401(k) or an IRA, and you’d like to access the vehicle’s funds, you can typically choose ...

  8. Cash balance plan - Wikipedia

    en.wikipedia.org/wiki/Cash_balance_plan

    The Lump Sum cases all held that because cash balance plans were defined-benefit plans, they had to abide by the rules for defined benefit plans when the employer calculates the lump sum actuarial present value by first accruing the account balance to normal retirement age and then converting the account balance at retirement age into a life ...

  9. Bond insurance - Wikipedia

    en.wikipedia.org/wiki/Bond_insurance

    The insurer is paid a premium by the issuer or owner of the security to be insured. The premium may be paid as a lump sum or in installments. The premium charged for insurance on a bond is a measure of the perceived risk of failure of the issuer. It can also be a function of the interest savings realized by an issuer from employing bond ...