Accelerated Payments
What are accelerated payments and how do they work Accelerated payments are payments that are made before the scheduled due date. They are often used to pay off debts or to make large purchases. accelerated payments can be made by reducing the amount of the payment that is due each month, or by making a lump sum payment. accelerated payments...
Abatement
What is 'Abatement' Abatement is a reduction in the level of taxation faced by an individual or company. Examples of an abatement include a tax decrease, a reduction in penalties or a rebate. If an individual or business overpays its taxes or receives a tax bill that is too high, it can request an abatement from the...
Absolute Auction
What is 'Absolute Auction' A type of auction where the sale is awarded to the highest bidder. Absolute auctions do not have a reserve price which sets a minimum required bid for the item to be sold. One type of absolute auction relates to foreclosed properties, where the winning bid acquires the foreclosed property. This is opposed...
Abandonment Clause
What is 'Abandonment Clause' A clause in a property insurance contract that, under certain circumstances, permits the property owner to abandon lost or damaged property and still claim a full settlement amount. If the insured party's property cannot be recovered, or the cost to recover or repair it is more than its total value, it can be...
Accelerated Share Repurchase (ASR)
What is an 'Accelerated Share Repurchase - ASR' An accelerated share repurchase (ASR) is a specific mechanism through which businesses can buy shares of their own stock that are currently in circulation. In most cases, the firm purchases shares of its stock from an investment bank in order to complete the accelerated share buyback (ASR). It is the investment bank's...
Abeyance
DefinitionAbeyance is a state of expectancy in respect of property, titles or office, when the right to them is not vested in any one person, but awaits the appearance or determination of the true owner. In law, the term abeyance can only be applied to such future estates as have not yet vested or possibly may not vest. For...
Absolute Return
What is 'Absolute Return' Absolute return is the return that an asset achieves over a certain period of time. This measure looks at the appreciation or depreciation, expressed as a percentage, that an asset, such as a stock or a mutual fund, achieves over a given period of time. Absolute return differs from relative return because it is concerned with...
Absolute Frequency
What is 'Absolute Frequency' A statistical term describing the total number of trials or observations within a given interval or frequency bin. The frequency bins can be of any size, but they must be mutually exclusive, exhaustive and the data must be grouped. Explaining 'Absolute Frequency' The absolute frequency is simply the total number...
ARM
Source: WikipediaLast Sourced: 2021-02-01This Article has been Edited for Accessibility Further Reading An empirical comparison of published replication research in accounting, economics, finance, management, and marketing - www.sciencedirect.com The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle - www.sciencedirect.com The financial arm of the FARC: A threat finance...
Abusive Tax Shelter
What is 'Abusive Tax Shelter' An investment scheme that claims to reduce income tax without changing the value of the user's income or assets. Abusive tax shelters serve no economic purpose other than lowering the federal or state tax owed when filing. Often, these schemes channel funds through trusts or partnerships to avoid taxation. Explaining...