Tag: definition
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...
Abandonment Option
What is 'Abandonment Option' A clause granting parties the option of withdrawing from the contract before the fulfillment or completion of all...
Abeyance Order
What is 'Abeyance Order' An order that is temporarily placed on hold or held in suspension, due to prevailing circumstances, until it...
Abstract Of Title
DefinitionA property abstract is a collection of legal documents that chronicle transactions associated with a particular parcel of land. Generally included are references to...
Accelerated Bookbuild
What is an 'Accelerated Bookbuild' An accelerated bookbuild is a form of offering in the equity capital markets. It involves offering shares...
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...
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...
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...