Index of Accounting Terms - K
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Keogh Plan
Related Terms: Self-Employed Pension Plan, HR-10 Plan
What is a Keogh Plan? A tax-deferred pension plan available to self-employed individuals and unincorporated businesses.
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Key Performance Indicators (KPIs)
Related Terms: Performance Metrics, Business Indicators, Key Metrics
What are Key Performance Indicators (KPIs)? KPIs are quantifiable metrics that businesses use to evaluate their success in reaching strategic goals.
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Key Person Insurance
Related Terms: Key Man Insurance, Business Life Insurance
What is Key Person Insurance? Life insurance policy a company purchases on the life of an employee who is crucial to the business.
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Kickback
Related Terms: Illegal Commission, Secret Payment, Bribe
What is a Kickback? A form of negotiated bribery in which a commission is paid to someone in exchange for a business favor. Often illegal and unethical.
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Knowledge Capital
Related Terms: Intellectual Capital, Human Capital, Intangible Assets
What is Knowledge Capital? The intangible assets of a business that are based on knowledge, including employee skills, intellectual property, and organizational learning.
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Accounting and Bookkeeping
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