Tag: finance

Absorbed Account

What is 'Absorbed Account' An account that has been combined or that has merged with another related account. Accounts are often absorbed...

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

What is 'Abandonment' Abandonment is the act of surrendering a claim to, or interest in, a particular asset. In securities, abandonment is...

Abandonment Option

What is 'Abandonment Option' A clause granting parties the option of withdrawing from the contract before the fulfillment or completion of all...

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...

Abeyance Order

What is 'Abeyance Order' An order that is temporarily placed on hold or held in suspension, due to prevailing circumstances, until it...

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...

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