Business A to Z

Every trade has words it uses without explaining. In business the cost of not knowing one is real: some of them are ordinary jargon and some of them are a decision that can take a house.

Please note: This page explains what a term means. It is general information, not legal, financial, tax or investment advice, and it does not know anything about your business. Before you sign, file or commit to anything, check it with an accountant, a solicitor, or the official guidance we link to.

Studying business? We write GCSE revision songs, and there is one for business studies. Listen to the revision playlist.

500 terms, showing 61–70 (page 7 of 50).

B

Business rates relief

Reductions to your business rates bill. Several exist and some are not automatic.

Business rates revaluation

Periodic reassessment of rateable values. Bills change, and appeals have a process.

Business valuation methods

The main ways a business is valued, and when each applies.

C

Call to action

The instruction telling somebody what to do next. Specific beats clever.

Cap table

Also called Capitalisation table

A list of who owns what. Simple to keep and painful to reconstruct.

Capacity constraints and bottlenecks

The one step that limits everything. Improving anything else changes nothing.

Capacity planning

Matching what you can produce with what you have sold.

Capacity utilisation

How much of your total capacity is being used. The number behind most operational decisions.

Capital allowances

Also called Annual Investment Allowance, AIA, Full expensing

Tax relief on equipment and other capital purchases, replacing depreciation for tax purposes.

Capital and revenue expenditure

Buying something that lasts, versus paying for something consumed. Different accounting and different tax.

Something missing?

If there is a word you have been nodding along to, tell us and we will write it up. This library exists because of the questions people were too polite to ask.

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