(idiomatic) The transfer of debt within a company's balance sheet without acquiring new debt often through the capitalization of short-term to long-term debt.

A word that becomes difficult to use because it is transitioning from one meaning to another. Purists may insist on the old usage, while descriptivists are more open to newer usages.

plural of term sheet

One of 24 divisions in the traditional Chinese lunisolar calendar.

(business, venture capital) A bullet-point document outlining the material terms and conditions of a potential business agreement, establishing the basis for future negotiations between a seller and buyer, or the conditions for financing a startup company.

(sociology) A word or phrase that is used for othering; a term that serves to identify someone or something as other than the speaker.

plural of term logic

A collective noun used to denote specific groupings of individual animal species.

(law) The fourth and final term of the legal year, running from May to July, during which the upper courts of England and Wales, and Ireland, sit to hear cases.

(law) The first term of the legal year, running from October to December, during which the upper courts of England and Wales, and Ireland, sit to hear cases.