Glossary
SBA Terms

Amortization

A non-cash operating expense that reduces the value of intangible assets (such as patents, trademarks or goodwill) in a systematic manner. Amortization is recorded in the financial statements of an entity as a reduction in the carrying value of the intangible asset in the balance sheet and as an expense in the income statement.

Updated on
September 9, 2022
Published on
June 20, 2018
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SBA 504 Loans

SBA 504 loans are very popular for long-term, fixed rate financing of up to $5 million for major fixed assets.
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SBA Microloans

The average Microloan is about $13,000. The Microloans program provides loans up to $50,000 to small businesses.
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SBA Glossary

Common SBA Terms

Everything you need to know about common terms used to discuss SBA Loans.
Affiliates
Business concerns, organizations, or...
Accrual Basis Accounting
recognizes revenues when earned and expenses are...
Corporation (C-corp.)
The most common form of business org...
Contractor Team Arrangement
An arrangement in which...
Trend Analysis
A comparative analysis of...
Phase 1
Process used to determine the...
Partnering
A mutually beneficial business-to-bus...
Cash-basis Accounting
records revenue when cash is...
Contract
A mutually binding legal rel..
Cash Flow Test
Part of the CET that determines if...
Affiliate
Business concerns are affiliates if one concern...
Days Payable
A measure of the average time a...
Subsidiary
A company for which a majority of the...
Working Capital (WC)
The amount of current assets that...
Defense Contractor
Any person who enters into...

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