# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Debt Relief
An agreement by creditors to accept reduced or postponed debt payments.
Debt Service
The payments due under a debt contract, including interest and redemption payments.
Debt Service Ratio
The ratio of a country’s debt service payments to its total export earnings, typically expressed as a percentage.
Debt-Collection Agency
A firm specializing in the collection of debts on behalf of other firms.
Debtors
An overview of debtors, their composition, and their accounting classification.
Decentralization
The dispersal of the power and duty to take decisions away from the center and towards other bodies.
Decision Theory
The analysis of rational decision-making involving choices with known and uncertain outcomes, and the optimization of utility functions.
Decision Tree - Definition and Meaning
A graphical representation of the choices in a decision-making process, consisting of nodes, branches, and endpoints.
Decreasing Balance Depreciation
Accounting method for the depreciation of assets with a fixed annual percentage reduction
Deductibility
The ability to deduct certain items from income to reduce tax liability.