Tag: business
Absentee Owner
What is 'Absentee Owner' An individual who owns a piece of real estate but does not live in it. An absentee owner...
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...
Absorbed Account
What is 'Absorbed Account' An account that has been combined or that has merged with another related account. Accounts are often absorbed...
Abandonment Option
What is 'Abandonment Option' A clause granting parties the option of withdrawing from the contract before the fulfillment or completion of all...
Abandonment
What is 'Abandonment' Abandonment is the act of surrendering a claim to, or interest in, a particular asset. In securities, abandonment is...
Ability To Repay
What is 'Ability To Repay' An individual's financial capacity to make good on a debt. Specifically, the phrase "ability to repay" was...
Abnormal Spoilage
What is 'Abnormal Spoilage' The waste or wrecking of inventory beyond what is expected in normal business processes. Abnormal spoilage can be...
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...
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...
Abacus
What is 'Abacus' 1. A calculation tool used by sliding counters along rods or grooves, used to perform mathematical functions. In addition...