UK Accounting Glossary
Dot-com is an epithet for an Internet-based company. A dot-com gets its name from its dot com (.com) domain name server extension. Although today there are many more DNS extensions, the term dot-com has come to symbolize all web-based ventures. Dot-com firms were the product of the increasing availability of PCs combined with the emergence of the Internet as a vast new commercial frontier. Hence, the “com” in dot-com stands for commercial. During the nineteen nineties, dot-com businesses experienced unprecedented growth. Investors and venture capitalists poured wealth into dot-com corporations in what became known as the dot-com boom. Some dot-com powerhouses like Amazon and eBay withstood the subsequent dot-com crash. Others, however, dissipated in unmerited dot-com hype. Though some dot-com corporations continue to flourish, a dot-com sector remains largely volatile.
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This glossary post was last updated: 9th February 2020.