Abandonment Clause
What is 'Abandonment Clause' A clause in a property insurance contract that, under certain circumstances, permits the property owner to abandon lost...
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...
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...
Absolute Frequency
What is 'Absolute Frequency' A statistical term describing the total number of trials or observations within a given interval or frequency bin....
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...
Abnormal Earnings Valuation Model
What is the 'Abnormal Earnings Valuation Model' The abnormal earnings valuation model is a method for determining a company's worth that is...
Accelerated Cost Recovery System (ACRS)
What is 'Accelerated Cost Recovery System - ACRS' A system of depreciation introduced by the Economic Recovery Tax Act of 1981. ACRS...
Accelerated Bookbuild
What is an 'Accelerated Bookbuild' An accelerated bookbuild is a form of offering in the equity capital markets. It involves offering shares...