Schedule of depreciation rates allowed for tax purposes.

Any depreciation method that produces larger deductions for depreciation in the early years of a asset's life. Accelerated cost recovery system (ACRS), which is a depreciation schedule allowed for tax purposes, is one such example.

A contract stating that the unpaid balance becomes due and payable if specific actions transpire, such as failure to make interests payments on time.

In most advertising agencies, the primary contact between an agency and the client. AEs typically work with clients to determine the agency's role on each project, defining and communicating those needs to the agency staff. AEs manage client projects, review and approve creative work and monitor budgets.

A sales representative responsible for a major customer account or group of major accounts; also referred to as an account executive.

A salesperson with direct responsibility for one specific major account or a group of major accounts.

The functional area responsible for interacting with clients. Account Supervisors, Account Executives and Project Managers are all part of the Account Services team.

A signed statement from an independent public accountant after examination of a firm's records and accounts. The opinion may be unqualified or qualified.

Accounting and finance professionals track and consolidate all financial record-keeping for the stores, chart company performance and plan for future capital growth. Functions typically include the basics, such as accounts payable/receivable and general ledger, as well as more advanced functions, such as store auditing, purchasing analysis, budget forecasting, financial analysis, financial control and department management.

A short-term financing method in which accounts receivable are collateral for cash advances.

Number of times users click on an ad banner.

Any of a variety of methods used to qualitatively or quantitatively evaluate the effectiveness of an advertisement. Pre-testing involves showing different ad prototypes to groups to determine which is the most effective. Post-testing typically involves interviewing readers to determine how many remember seeing a particular ad, if they read it, and what they remember about it.

Number of times an ad banner is downloaded and presumably seen by visitors. If the same ad appears on multiple pages simultaneously, this statistic may understate the number of ad impressions, due to browser caching. Corresponds to net impressions in traditional media. There is currently no way of knowing if an ad was actually loaded. Most servers record an ad as served even if it was not.

A paid advertisement that presents information in an editorial format, often with large amounts of text, rather than large photos typically used for display ads.

An individual who possesses enough influence and control in a corporation as to be able to alter the actions of the corporation.

The market for parts and supplies for machines, equipment, etc., after they have been purchased.

The functional area responsible for activities related to creating and producing each project, including concept development, copywriting, design, public relations, illustration, photography and printing.

A marketing manager, with good local knowledge, located in a high-volume, distinctive market to support the sales effort.

An employee who develops concepts, directs vendors and creates layouts and artwork that combine images and words to deliver your message.