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Business Lending Glossary

81 terms defined. An authoritative reference for Business Lending.

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Acceleration Clause

A loan provision that allows the lender to demand immediate repayment of the entire outstanding balance upon a specified trigger event, such as a missed payment, covenant violation, or material adverse change.

Accounts Receivable as Collateral

The use of outstanding customer invoices as security for a loan. Lenders typically advance 70–85% of eligible receivables; as customers pay, the loan balance decreases or the availability refreshes in a revolving structure.

Amortization

The process of spreading loan repayment over time through scheduled installments. Each payment covers interest plus principal. Early payments are interest-heavy; later payments are principal-heavy. An amortization schedule shows the exact breakdown for each payment over the loan term.

Amortization Schedule

A complete table showing each periodic loan payment broken down into principal and interest components over the life of the loan. Early payments are mostly interest; later payments shift toward principal reduction.

Annual Percentage Rate (APR)

The annualized cost of borrowing including interest and fees. The only standardized way to compare loan costs across products. A $50K loan repaid over 12 months with $5K in total interest and fees = 18.3% APR. Always ask for APR — not just the interest rate, which excludes origination fees.

AP Days (Days Payable Outstanding)

The average number of days a business takes to pay its suppliers, calculated as (payables / COGS) × 365. Longer AP days indicate the business is effectively using supplier credit as working capital.

APR (Annual Percentage Rate)

The total yearly cost of borrowing expressed as a percentage, including interest rate plus fees such as origination costs and prepaid interest. APR enables meaningful comparison between loan offers with different fee structures.

APY (Annual Percentage Yield)

The effective annual return or cost accounting for compounding over a year. In business lending, APY is relevant for revolving credit facilities where interest compounds on the outstanding balance.

AR Days (Days Sales Outstanding)

The average number of days it takes a business to collect payment after a sale, calculated as (receivables / annual revenue) × 365. Lower AR days indicate efficient collections; high AR days may signal customer credit issues.

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Cash Flow

The net movement of money in and out of a business over a period. Positive cash flow means more money coming in than going out. Cash flow ≠ profit — a profitable business can fail if cash timing is wrong. Lenders scrutinize 12-24 months of bank statements to assess cash flow health.

Cash Runway

The number of months a business can continue operating at its current burn rate before exhausting available cash. Lenders consider cash runway when evaluating the urgency and risk of a loan request.

CDFI (Community Development Financial Institution)

A mission-driven financial institution certified by the US Treasury that provides affordable capital to underserved communities and small businesses. CDFIs often serve borrowers who cannot access traditional bank financing.

Collateral

Assets pledged to secure a loan — the lender can seize them if you default. Common collateral: real estate, equipment, inventory, accounts receivable. Collateralized loans offer lower rates because they reduce lender risk. SBA loans require collateral for amounts over $25K when available.

Collateral (Secured Loan)

An asset pledged by the borrower to secure a loan, giving the lender the right to seize and liquidate it if the borrower defaults. Common business collateral includes real estate, equipment, inventory, and receivables.

Commercial Credit Report

A detailed report on a business's credit history, payment behavior, public records (liens, judgments), and financial data compiled by business credit bureaus. Commercial credit reports are a primary underwriting tool for business lenders.

Credit Box

The set of underwriting criteria that define which borrowers a lender will approve, including minimum credit scores, revenue thresholds, time in business, and industry restrictions. Each lender has a unique credit box.

Credit Tightening

A period when lenders raise underwriting standards, reduce loan sizes, or increase rates due to economic uncertainty or rising defaults. During credit tightening, fewer businesses qualify for financing and on less favorable terms.

Current Ratio

A liquidity metric calculated as current assets divided by current liabilities. A current ratio above 1.0 means the business has more short-term assets than short-term obligations, indicating adequate near-term liquidity.

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EBIT

Earnings Before Interest and Taxes, representing operating profit before financing costs and tax obligations. EBIT is used by lenders to evaluate core business profitability independent of capital structure.

EBITDA

Earnings Before Interest, Taxes, Depreciation, and Amortization — a proxy for operating cash flow widely used by lenders to assess debt service capacity. EBITDA multiples are commonly used to size acquisition and growth loans.

Equifax Business Credit

Business credit reporting and scoring services from Equifax that compile payment history, public records, and financial data on businesses. Equifax's Business Credit Risk Score ranges from 101–992.

Equipment as Collateral

Machinery, vehicles, or other business equipment pledged to secure a loan. The lender may take a UCC filing or title lien on the equipment; advance rates are typically 80–90% of appraised or orderly liquidation value.

Equipment Financing

A loan or lease specifically for purchasing business equipment, which serves as its own collateral. Loan terms typically match the equipment's useful life (2-7 years). Rates: 4-20% depending on credit. Preserves working capital and may offer Section 179 tax deductions for the full purchase price.

Evergreen Credit Line

A revolving credit facility with no fixed maturity date that renews automatically unless the lender elects not to renew. Evergreen lines provide long-term liquidity but require annual reviews to maintain.

Experian Business Credit

Business credit bureau services from Experian that provide Intelliscore Plus (1–100) and Financial Stability Risk scores. Lenders use Experian reports to evaluate SMB credit applications.

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SBA 504 Loan

An SBA program providing long-term, fixed-rate financing up to $5.5 million for major fixed assets like real estate and heavy equipment. Structured with a bank first mortgage and a CDC second mortgage backed by SBA guarantee.

SBA 7(a) Loan

The SBA's most popular loan program, providing up to $5 million for working capital, equipment, real estate, and business acquisitions. Government-guaranteed up to 85%, enabling lenders to offer longer terms and lower rates to qualifying small businesses.

SBA Certified Development Company (CDC)

A nonprofit corporation licensed by the SBA to provide 504 loan financing. CDCs work with banks and the SBA to deliver long-term fixed-rate financing for fixed-asset projects in their local communities.

SBA EIDL (Economic Injury Disaster Loan)

Low-interest loans of up to $2 million provided directly by the SBA to businesses suffering economic harm from declared disasters. EIDL loans were widely used during COVID-19 to support businesses facing revenue disruption.

SBA Express Loan

A streamlined SBA 7(a) program offering loans up to $500,000 with a 36-hour SBA response time. Express loans carry a lower guarantee percentage (50%) but provide faster access to smaller loan amounts.

SBA Loan

A business loan partially guaranteed by the Small Business Administration, reducing lender risk. Common programs: 7(a) (general purpose, up to $5M), 504 (real estate/equipment, up to $5.5M), and Microloans (up to $50K). Lower rates and longer terms than conventional loans but slower approval.

SBA Microloan

An SBA program providing loans up to $50,000 through nonprofit intermediary lenders to help small businesses and startups. Microloans target underserved entrepreneurs and often include technical assistance alongside capital.

SBA Preferred Lender

A lender authorized by the SBA to approve SBA-guaranteed loans without prior SBA review, significantly speeding up the process. Preferred Lender Program (PLP) status is granted to high-volume, low-default lenders.

Second Lien

A security interest in collateral that is subordinate to a first-lien holder. Second-lien lenders face higher recovery risk and therefore charge higher interest rates to compensate for their junior position.

Secured Business Loan

A loan backed by collateral that the lender can seize if the borrower defaults. Secured loans offer lower interest rates and larger loan sizes because the collateral reduces the lender's exposure.

Senior Debt

Debt that has first priority claim on a borrower's assets and cash flows in the event of default. Senior secured lenders face the lowest risk and therefore provide capital at the lowest cost in the capital structure.

Short-Term Business Loan

A lump-sum loan with a repayment period of 3–18 months, typically used for immediate working capital needs. Short-term loans have faster approval but higher effective rates than longer-term bank financing.

State Small Business Credit Initiative (SSBCI)

A federal program that allocates capital to state-administered lending and investment programs targeting small and very small businesses. SSBCI funds flow through loan guarantee programs, direct lending, and equity programs managed at the state level.

Subordinated Debt

Debt that ranks below senior creditors in priority for repayment in the event of default or liquidation. Subordinated lenders take more risk and typically charge higher interest rates to compensate.

Subordination Agreement

A legal contract in which a creditor agrees to subordinate its claim to that of another creditor. Required when a business adds a new lender whose superior position must be acknowledged by existing lienholders.

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