Browse the glossary by topic or alphabetically.


Office of Small and Disadvantaged Business Utilization (OSDBU)
Offices that offer small business information on procurement opportunities, guidance on procurement procedures, and identification of both prime and subcontracting opportunities with the U.S. government
Online banking
Service that allows an account holder to obtain account information and perform certain banking transactions through a personal computer
Online bill payment
Service that sends money out of a person's/company's bank account to whoever one wishes
Operating income
Amount of profit realized from a business' operations, but excluding operating expenses (such as cost of goods sold) and depreciation from gross income; also referred to as operating profit or recurring profit
Purchasing a functional service for the company from another business; type of services include payroll, taxes and advertising
Overdraft protection
Arrangement with bank that allows one to withdraw more than the amount of money in his/her account
Business expenses not directly related to a particular good or service produced (i.e. utilities)