DefinitionAn accredited or sophisticated investor is an investor with a special status under financial regulation laws. The definition of an accredited investor, and the...
DefinitionIn the United States tax law, an above-the-line deduction is a deduction that the Internal Revenue Service allows a taxpayer to subtract from his...
What is 'Abnormal Spoilage' The waste or wrecking of inventory beyond what is expected in normal business processes. Abnormal spoilage can be...
What is 'Above The Market' An order to buy or sell at a price set higher than the current market price of...
What is 'Ability To Repay' An individual's financial capacity to make good on a debt. Specifically, the phrase "ability to repay" was...
What is 'Abandonment' Abandonment is the act of surrendering a claim to, or interest in, a particular asset. In securities, abandonment is...
What is 'Absorbed Account' An account that has been combined or that has merged with another related account. Accounts are often absorbed...
DefinitionIn finance, assets under management, sometimes called funds under management, measures the total market value of all the financial assets which a financial institution...
DefinitionThe Academy of Accounting Historians, established in 1973, is a non-profit organization of scholars of accounting history. Academy of Accounting Historians What is...
DefinitionA property abstract is a collection of legal documents that chronicle transactions associated with a particular parcel of land. Generally included are references to...