Glossary of Financial Terms

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T

TEMPORARILY RESTRICTED CASH (CURRENT) - Revenue with time or purpose restrictions that are set to be satisfied within twelve months, releasing the unrestricted revenue to the organization within the year.
TEMPORARILY RESTRICTED CASH (NON-CURRENT) - Revenue that will not be released from time or purpose restrictions for organizational use for more than a year.
TEMPORARILY RESTRICTED NET ASSETS - Accumulated net assets with a donor-imposed time or purpose restriction that, once satisfied, become released.
TERM - The length of time that a loan is outstanding.
TITLE REPORTS - Any of several types of reports, including searches, commitments, and insurance policies, prepared by a title insurance company documenting the ownership history of a real estate property. A title commitment is prepared prior to issuing a title insurance policy for a mortgage loan, which confirms the ownership of a property.
TRIPLE NET LEASE - A lease in which the tenant pays, in addition to rent, its portion of the utilities, taxes, and insurance related to the operation of the property. If only one or two of these expense categories are the responsibility of the tenant, the lease is referred to as single- or double-net, respectively.
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