An interest rate swap is a financial contract between two parties (such as companies or investors) that want to exchange interest rates.These could be interest rates they’re paying on loans or rates they’re receiving on investments.  It's important to note that loans and investments aren’t traded or altered: The parties only exchange the interest rates they pay on their loans or receive from their investments.
Anyone who has ever worked in retail has heard the term inventory.For businesses, inventory is not only how stores keep customers happy, but it’s also how they keep supply chains moving (and ensure that supply is available to meet demand).  Beyond the borders of a brick-and-mortar store, what is inventory?
A pass-through entity (also known as flow-through entity) is a business structure in which business income is treated as personal income of the owners.It is used to avoid double taxation, when business income is subject to corporate tax and then to the owner’s personal income.