Accelerated Depreciation
DefinitionAccelerated depreciation refers to any one of several methods by which a company, for 'financial accounting' or tax purposes, depreciates a fixed asset in...
Absolute Priority
What is an 'Absolute Priority' An absolute priority is a rule that stipulates the order of payment - creditors before shareholders -...
Above Ground Risk
What is 'Above Ground Risk' Non-quantifiable risks that can adversely affect a project or investment. Above ground risk is generally used in...
Absolute Breadth Index (ABI)
What is 'Absolute Breadth Index - ABI' A market indicator used to determine volatility levels in the market without factoring in price...
Academy Of Financial Divorce Practitioners
What is 'Academy Of Financial Divorce Practitioners' An organization dedicated to the development of financial expertise with respect to divorce. The Academy...
Accelerated Option
What is 'Accelerated Option' This term refers to an option in an insurance contract, usually in the form of a rider, that...
Accredited Investor
DefinitionAn accredited or sophisticated investor is an investor with a special status under financial regulation laws. The definition of an accredited investor, and the...
Above The Line Deduction
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...
Abnormal Spoilage
What is 'Abnormal Spoilage' The waste or wrecking of inventory beyond what is expected in normal business processes. Abnormal spoilage can be...