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Definition *. A demerger is the process of removing a business from the encumbrance of a conglomerate. As such, it is the opposite of a merger or an acquisition. It occurs when a firm takes part of its business and spins it off into a separate business entity (Clark-Meads 1996a).
BREAKING DOWN 'Demurrage'. In a physical sense, demurrage represents a delay that occurs during the transportation of goods via truck. When this happens, the trucking firm delivering the product can opt to pay a flat fee to the receiver to cover any loss incurred as a result of the delay. This fee can be assessed on an hourly basis.