ACCOUNTING GLOSSARY

YTD

Year to Date

DEFINITION

Results from the beginning of the current year through a stated date.

What does YTD mean?

Results from the beginning of the current year through a stated date. Professionals may calculate, document or apply this concept differently depending on the transaction, accounting method, lender policy and governing documents. Borrowers should confirm the precise definition used in any term sheet or agreement.

PRACTICAL EXAMPLE

YTD in context

A June 30 profit-and-loss statement reports six months of YTD activity.

Why it matters in financing

YTD can influence how a lender, investor or advisor evaluates risk, pricing, structure, repayment capacity or transaction economics. It should be considered together with the complete financial picture rather than used alone.

Related accounting terms

Educational information only. This definition is general, may not match a particular lender or contract, and is not financial, accounting, tax or legal advice.