Dividend

Data Room / Deal Room / Document Room

A central location for due diligence materials provided by a company to potential buyers for the purpose of inspecting confidential data and materials in connection with the acquisition of a...

Deal Structure

The legal method of structuring a transaction -- either as an asset sale, stock sale, or merger. Related Resources Selling Your Business | Asset vs. Stock Sale How Does Entity...

Depreciation

An annual tax deduction that allows for the loss of value of a capital asset, such as a business vehicle or real estate improvement, due to wear over a period...

Discount for Lack of Control

A discount taken when valuing an interest in a privately held business to account for lack of control, typically due to a minority interest. Example If a company is valued...

Discount for Lack of Marketability

An amount or percentage deducted to account for the inability to easily sell the shares of a privately held business and the difficulty in converting those shares to cash. See...