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Hershey introduced edible Valentine cards when it launched Hugs & Kisses Friendship Exchange and packaged one white chocolate and one brown chocolate Kiss with write-on "To" and "From" areas. This is an example of a market development strategy.
Interest-Bearing Note
A debt instrument that pays interest to the holder, typically at a fixed rate, until the note reaches its maturity date.
360-Day Year
An accounting convention that simplifies interest calculation by assuming twelve 30-day months, used mainly in financial markets.
FICA Tax
The Federal Insurance Contributions Act (FICA) tax is a U.S. federal payroll tax that funds Social Security and Medicare programs.
Social Security Tax
A payroll tax collected by governments to fund social security programs, typically a percentage of an employee's salary.
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