- an accommodation offered by an inn, hotel, or especially a private home, consisting of a room for the night and breakfast the next morning for one inclusive price.
- an inn, hotel, or private home offering such an accommodation. Abbreviation: B&B
- (in a hotel, boarding house, etc) overnight accommodation and breakfast
- (of a stock-exchange transaction) establishing a loss for tax purposes, shares being sold after hours one evening and bought back the next morning when the market opens
