Startup Glossary

The Qualified Business Income Deduction allows eligible small business owners and entrepreneurs to deduct up to 20% of their qualified business income, reducing their taxable income.

Qualified Dividends are dividends that meet specific criteria set by the IRS and are taxed at the lower capital gains tax rate rather than the higher rate for ordinary income.

A Qualified Institutional Buyer (QIB) denotes an entity legally empowered to invest on behalf of its clients and recognized by securities laws to need less regulatory protection than general investors.

A Qualified Investor is an individual or entity that meets certain financial and experiential criteria, granting them access to investment opportunities not available to the general public.

A Qualified Majority is a voting threshold used in decision-making processes, requiring a specified higher percentage of votes than a simple majority to approve a proposal.

A Qualified Non-U.S. Institution is a foreign financial institution that meets specific regulatory criteria allowing it to invest in U.S. securities with certain tax advantages.

A Qualified Public Offering is a public offering of securities that meets the requirements set by regulatory authorities, allowing a company to raise capital from the public market.

A Qualified Small Business refers to a business that meets specific criteria set by the IRS, often eligible for tax benefits and incentives designed to encourage growth and investment.

Qualified Small Business Stock (QSBS) refers to shares in a corporation that meet specific criteria, offering tax advantages to investors under certain conditions.

Qualitative Analysis examines non-numeric data to assess a company`s quality, such as its business model, governance, and market position, offering insights beyond financial metrics.

Qualitative Research is research based on non-numerical data, such as interviews and observations, providing insights into people`s attitudes, behaviors, and experiences.

Quality Assurance (QA) is the systematic process of verifying whether a product or service meets specified requirements, ensuring that the final output is defect-free and meets the quality standards.

A Quality Assurance Program is a systematic plan to monitor and evaluate the quality and standards of a product or service, ensuring it meets or exceeds customer expectations.

Quality Assurance Standards are established criteria within an industry or organization to ensure products and services meet minimum quality requirements, promoting consistency and customer trust.

Quality Control is the process of inspecting and testing products or services to ensure they meet the specified standards and requirements before they are delivered to customers.

A Quality Improvement Plan is a strategic document outlining specific steps and measures to enhance the quality of products, services, or processes within a startup.

A Quality Indicator is a metric or measure used to gauge the quality of a product, service, or process, helping businesses ensure they meet customer expectations and regulatory standards.

Quality Metrics are standards of measurement used to evaluate the effectiveness, performance, and quality of products, services, or processes, ensuring they meet the desired standards.

A Quality of Earnings Report is an in-depth analysis of all the components of a company`s income and expenses, used to assess the sustainability and quality of earnings over time.

A Quality Score is a metric used by search engines and advertising platforms to assess the relevance and quality of advertisements and their landing pages, influencing visibility and cost.