| A | B |
| Operating Expenses | Expenses that are incurred by a business every month. |
| Pro Formal Financial Statement | Financial statements based on projected revenues and expenses. |
| Depreciation | The lowering of the value of an asset to reflect its current worth. |
| Assets | Items of value owned by a business. |
| Start-up Costs | One-time-only expenses that are paid to establish a business. |
| Shoplifting | Act of knowingly taking items from a business without paying. |
| Collateral | 7. Property that the borrower forfeits if he or she defaults on the loan. |
| Debt Capital | Money loaned to a business with the understanding that the money will be repaid, with interest, in a certain time period. |
| Equity Capital | Money invested in a business in return for a share in the business’s profits. |
| Venture Capitalists | Individuals or companies that make a living investing in start-up companies. |
| Security Precautions | Steps taken to protect yourself against different kinds of risk. |