Absorption Costing
DefinitionTotal absorption costing is a method of Accounting cost which entails the full cost of manufacturing or providing a service. TAC includes not just...
Absolute Beneficiary
What is 'Absolute Beneficiary' A designation of a beneficiary that can not be changed without the written consent of that beneficiary. Also...
Asset Allocation
DefinitionAsset allocation is the rigorous implementation of an investment strategy that attempts to balance risk versus reward by adjusting the percentage of each asset...
Accelerated Reply Mail (ARM)
What is 'Accelerated Reply Mail - ARM' An expedited delivery of business reply mail offered by the U.S. Postal Service. Reply mail...
Abatement Costs
What is 'Abatement Cost' A cost borne by many businesses for the removal and/or reduction of an undesirable item that they have...
Abeyance Order
What is 'Abeyance Order' An order that is temporarily placed on hold or held in suspension, due to prevailing circumstances, until it...
Abandonment Option
What is 'Abandonment Option' A clause granting parties the option of withdrawing from the contract before the fulfillment or completion of all...
Absolute Rate
What is 'Absolute Rate' The fixed portion of an interest-rate swap, expressed as a percentage rather than as a premium or a...
Absentee Owner
What is 'Absentee Owner' An individual who owns a piece of real estate but does not live in it. An absentee owner...
Above-The-Line Costs
What is 'Above-The-Line Costs' Costs incurred during the production of an advertising commercial that are associated with the creative side of it....