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Fractional CFO
A Fractional CFO is a senior financial executive who works part-time across multiple companies, providing CFO-level strategy and leadership at a fraction of the cost of a full-time hire.
Burn Rate
Burn rate is the pace at which a company spends its cash — typically measured monthly — before it becomes cash-flow positive. It is one of the most critical metrics for any startup.
Runway
Runway is the amount of time a company can continue operating at its current burn rate before running out of cash. It is typically expressed in months.
Cap Table
A capitalization table (cap table) is a spreadsheet that tracks who owns what in a company — listing all shareholders, the type and amount of equity they hold, and the percentage of ownership.
Unit Economics
Unit economics describes the direct revenues and costs associated with a single unit of a business — typically one customer — and how that relationship scales.
Financial Modeling
Financial modeling is the process of building a structured, quantitative representation of a company's finances — typically in a spreadsheet — to forecast future performance and support major decisions.
Tax Planning
Tax planning is the process of structuring your finances and decisions throughout the year to legally minimize your tax liability — as distinct from tax preparation, which files what has already happened.
83(b) Election
An 83(b) election is a tax filing that allows founders and early employees to pay taxes on equity at its current (low) value rather than when it vests — potentially saving significant taxes as the company grows.
S-Corp Election
An S-Corp election is a tax designation that allows a business to pass income directly to shareholders and avoid double taxation — while also providing potential savings on self-employment taxes.
FBAR
FBAR (Foreign Bank Account Report) is a mandatory annual filing required of US persons who have financial interest in, or signature authority over, foreign bank accounts with an aggregate balance exceeding $10,000 at any point during the year.
Controlled Foreign Corporation (CFC)
A Controlled Foreign Corporation (CFC) is a foreign company in which US persons own more than 50% of the voting power or value — triggering complex US tax reporting obligations for the US shareholders.
SAFE Agreement
A SAFE (Simple Agreement for Future Equity) is a common early-stage fundraising instrument that gives an investor the right to receive equity in a future priced round, in exchange for money invested today.
Convertible Note
A convertible note is a short-term debt instrument that converts into equity — usually at the next priced funding round — rather than being repaid in cash. It is a common early-stage fundraising tool.
Term Sheet
A term sheet is a non-binding document that outlines the key terms and conditions of a proposed investment — setting the framework for the final legal agreements in a funding round.
Vesting Schedule
A vesting schedule defines the timeline over which a founder, employee, or advisor earns ownership of their equity — typically tied to continued service at the company.
Trademark
A trademark is a legally protected brand identifier — typically a name, logo, slogan, or combination — that distinguishes your goods or services from competitors in the marketplace.
Provisional Patent Application
A provisional patent application is a lower-cost filing that establishes a 'patent pending' status for 12 months, giving inventors time to develop and test their invention before committing to a full patent application.
Trade Secret
A trade secret is confidential business information — formulas, processes, designs, customer lists, or algorithms — that provides a competitive advantage and is protected as long as it remains secret.
NDA (Non-Disclosure Agreement)
A Non-Disclosure Agreement (NDA) is a legal contract that obligates one or more parties to keep specified information confidential and not disclose it to third parties without authorization.
IP Assignment Agreement
An IP assignment agreement is a legal document that transfers ownership of intellectual property — code, inventions, designs, or creative works — from the creator to the company.
O-1 Visa
The O-1 visa is a US nonimmigrant visa for individuals who possess extraordinary ability in their field — defined as the top of their occupation — in science, arts, education, business, or athletics.
H-1B Visa
The H-1B is a US nonimmigrant work visa for specialty occupation workers — typically requiring at least a bachelor's degree in a relevant field — sponsored by a US employer.
At-Will Employment
At-will employment is a legal doctrine in the US (adopted in most states) that allows either the employer or the employee to end the employment relationship at any time, for any reason — or no reason — without legal liability.
Non-Compete Agreement
A non-compete agreement restricts an employee or contractor from working for competitors or starting a competing business for a specified period after leaving a company.
ESOP (Employee Stock Ownership Plan)
An ESOP is a qualified employee benefit plan that gives workers ownership interest in the company, typically through shares allocated over time based on tenure and compensation.
Go-to-Market Strategy
A go-to-market (GTM) strategy is the plan a company uses to bring a product or service to market — defining the target customer, value proposition, pricing, distribution channels, and sales motion.
Customer Acquisition Cost (CAC)
Customer Acquisition Cost (CAC) is the total cost of acquiring one new customer — including all sales and marketing expenses divided by the number of new customers acquired in a given period.
Customer Lifetime Value (LTV)
Customer Lifetime Value (LTV) is the total revenue a business can expect from a single customer over the entire duration of their relationship — a fundamental input into unit economics and acquisition strategy.