Tag: definition
Above The Market
What is 'Above The Market' An order to buy or sell at a price set higher than the current market price of...
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...
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 Priority
What is an 'Absolute Priority' An absolute priority is a rule that stipulates the order of payment - creditors before shareholders -...
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...
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....
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...