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Net Property, Plant And Equipment: Gross property, plant and equipment minus accumulated depreciation. This number represents that portion of PP&E acquisition cost that has not yet been recognized as an expense. It is not the . . . View Full Definition

Outstanding Stock: Issued stock that is still being held by investors.

Outstanding Shares: The shares of stock that a corporation has issued and not reacquired are described as its outstanding shares. Some but not all of these shares are available for trading in the marketplace. A . . . View Full Definition

Outstanding Share Capital: Issued share capital less the par value of shares that are held as the company's treasury stock.

Outstanding: Used in the context of general equities. Stock held by shareholders (verses the company's treasury stock).

Overhand Lay-Up Shot: A lay-up shot with the shooting hand positioned on the back of the ball with the palm facing the basket.

P and S: Purchase and sale statement. A statement provided by the broker showing change in the customer's net ledger balance after the offset of any previously established positions.

P and L: Profit and loss statement for a trader.

P and I: Stands for principal and interest on bonds or mortgage-backed securities.

Owners Equity (Net Assets): The ownership interest in the assets of an entity: equal total assets minus total liabilities.