Contingent Asset
A possible future asset depending on an uncertain event.
Contingent Consideration
A future purchase-price payment linked to conditions or performance.
Contingent Liability
A possible or uncertain obligation not recorded as a normal liability.
Contractual Cash Flow Characteristics Test (SPPI Test)
Checks whether a financial asset has basic loan-like cash flows.
Contributory Asset Charge (CAC)
A charge for using supporting assets in an intangible valuation.