Return On Total Assets
Return On Total Assets: The ratio of earnings available to common stockholders to total assets.
Operation: Statements which use programming commands to tell a computer to do something.
Operational Integration: The consolidation into a single operation of operations that were previously carried out separately by different providers.
Operating Assets: Long-term, or noncurrent, assets acquired for use in the business rather than for resale: includes property, plant, and equipment: intangible assets: and natural resources.
Operant Conditioning: A process by which the results of the persons behavior determine whether the behavior is more or less likely to occur in the future.
Opening Transaction: Applies to derivative products. (1)Buy or sell transaction that creates a position out of a flat one (writing an option short or buying an option long). Antithesis of closing transaction. (2 . . . View Full Definition
Operationally Efficient Market: Market in which investors can obtain transactions services that reflect the true costs associated with furnishing those services. Also called an internally efficient market.
Operations Director: Individual who typically oversees claims, management information services, enrollment, underwriting, member services, and office management.
Opinion Of Title: An opinion of the marketability of a title given by an attorney based on the abstract of title.
Opinion Letter: A written document issued by government agencies used to provide a ruling on a particular issue.