Rack jobber A wholesaler who sells discounted goods on consignment to a retailer.

Recapture A case where the amount of sale of an item is greater than the depreciated amount of that item, and the difference is taken back into income after the sale of the asset.

Receivership The control of a business and its assets by a Receiver (usually a chartered accountant). This person is appointed by the creditor under the term of a debenture and remains in control until the debts are paid or the business and/or assets are sold.

Retained earnings The accumulated earnings after taxes. Retained earnings can in fact be a negative figure, if a company has net accumulated losses.

Return on investment (ROI) The determination of the profit to be accrued from a capital investment. Where the investment risk is high, the expected profit from the investment (ROI) should also be high, in relation to other forms of investment such as Canada Savings Bonds, real estate, or bank deposits. The higher the risk, the higher the return you would expect.