Tag: finance

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...

Accelerated Option

What is 'Accelerated Option' This term refers to an option in an insurance contract, usually in the form of a rider, that...

Academy Of Financial Divorce Practitioners

What is 'Academy Of Financial Divorce Practitioners' An organization dedicated to the development of financial expertise with respect to divorce. The Academy...

Absolute Breadth Index (ABI)

What is 'Absolute Breadth Index - ABI' A market indicator used to determine volatility levels in the market without factoring in price...

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....