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A non-operating expense is a type of expense incurred by a business or organization which is not directly related to its primary operations or core business activities. These expenses typically arise from sources outside of the company’s normal operations.

The Cash Conversion Cycle is a valuation metric that measures the number of days taken by a company to convert its inventory and other operational resources into cash through sales. 

Iron Butterfly and Iron Condor are two option trading strategies that are quite similar in terms of the approach that both profit from short positions. 

Variance and co-variance are two of the most important statistical terms used to measure the spread and relationship between variables in a dataset. 

Equity shares with differential voting rights (DVRs) are the kind of shares issued by a company that offers shareholders varying levels of the voting power

The interest rate on debt is of two kinds – fixed and floating. If the interest keeps going up or down through the tenure of the debt, depending upon the economic or market situation, it is said to be ‘floating’. Hence the name ‘floating interest rate.’