O
OA - old account (an account receivable collected after a long period of time)
OAA - other adjustment account (account used by an S corporation to record tax exempt income and related expenses)
OAPEC - Organization of Arab Petroleum Exporting Countries
OAS - Option Adjusted Spread
OATS - Order Audit Trail System (NASDAQ)
OB - opening balance (beginning balance)
OBS - object breakdown structure (organizational structure of programming object components)
OBS - off-balance-sheet (transactions/accounts that are not recorded/do not appear on the balance sheet)
OBV - On-Balance Volume (market analysis method based on the size of the accumulation of securities)
OCAR - opportunity cost of revenue (the revenue that could be produced if the money was being invested, rather than spent on operations)
OCBOA - Other Comprehensive Basis of Accounting (a basis of accounting, other than Generally Accepted Accounting Principles (GAAP), used to report financial condition - income tax basis, cash basis)
OCC - Options Clearing Corporation (largest clearing organization in the world for financial derivative instruments)
OCR - Optical Character Recognition (computer tool that recognizes typed or printed characters)
OCSP - Online Certificate Status Protocol (protocol which allows for real-time validation of a digital signature certificate to determine whether the certificate is valid, invalid, or unknown)
ODC - on-demand computing (computing model in which system resources are allocated to users according to their current needs)
OE - operating expense (expense incurred by a firm over a period in carrying out its normal operations)
OE - owner's equity (the equity of the owner of a business in the assets)
OECD - Organization for Economic Cooperation and Development (international organization promoting democratic government and market economies, providing technical assistance)
OEP - occupant emergency plan (plan describing the actions that facility occupants should take in order to ensure their safety during an emergency situation)
OFPP - Office of Federal Procurement Policy
OH - overhead (costs not directly tied to manufacturing or the provision of services - shared costs)
OI - operating income (income from operations - the result of selling a product or service at a price above the cost of production)
OIBA - operating income before amortization (operating income before the deduction of amortization)
OID - original issue discount (amount by which the issue price is less than the face amount of a stock or the redemption price of debt)
OIOS - Office of Internal Oversight Services (internal auditing/oversight body of the United Nations)
OL - operating loss (excess of operating expense over gross profit)
OLAP - online analytical processing (method of processing, organizing, and reporting data to meet the needs of a business unit or business line)
OMB - Office of Management and Budget (agency within the Office of the Presidency responsible for preparing the budget)
ONPO - other nonprofit organization (non-business organization not covered by AICPA audit guides)
OOSD - Object-Oriented System/Software Development (programming method which uses a naming/classification convention for creating smaller components called objects)
OP - operating profit (operating income - the result of selling a product or service at a price above the cost to produce)
OPEB - other post-retirement employee benefit
OPEC - Organization of Petroleum Exporting Countries (international organization of countries dependent on oil exports for revenue)
OPM - Options Pricing Model (model for determining how the market is valuing options)
OPPA - Online Privacy Protection Act (2003 California privacy law)
OPRA - Options Prices Reporting Authority (NASDAQ)
OR - Operations Research (quantitative models) (mathematical and statistical methods used to solve managerial and decision-making problems)
ORB - object request broker (system-oriented middleware components which manage communications between objects residing on different systems)
OS - operating system (a master control program that runs the computer and acts as a scheduler and traffic controller)
OSE - Oslo Stock Exchange (Oslo Børs)
OSE - Osaka Securities Exchange
OSH Act - Occupational Safety and Health Act (federal law concerned primarily with the regulation of working conditions in commerce and industry)
OSHA - Occupational Safety and Health Act (federal law concerned primarily with the regulation of working conditions in commerce and industry)
OSHA - Occupational Safety and Health Administration (federal agency charged with enforcing the Occupational Safety and Health Act - law concerned primarily with the regulation of working conditions in commerce and industry)
OSI - Open Systems Interconnection reference model (a network protocol model which segments networking tasks, protocols, and services into different layers)
OSJ - Office of Supervisory Jurisdiction (NASDAQ)
OSPF - Open Shortest Path First (routing protocol which determines transmission path based on link speed between two routers)
OTC - Over the Counter stock (security that is not listed and traded (smaller companies) on an organized exchange) (securities market not on the floor of an exchange)
OTCBB - Over the Counter Bulletin Board (electronic listing of over-the-counter stocks not listed on the NASDAQ stock-listing system)
OTE - ordinary time earnings (earnings from an employee's ordinary hours of work)
OTS - Office of Thrift Supervision (agency of the U.S. Treasury Department charged with overseeing the savings and loan industry)