Tag: finance
Above Water
What is 'Above Water' 1. Refers to the condition of a company's asset when its actual value is higher than the book...
Abandonment And Salvage
Abandonment and salvage are two ways to deal with property. Abandonment is the process of giving up a property, while salvage is the process...
Abandoned Property
What is 'Abandoned Property' Assets such as cash, stocks, bonds, mutual funds, uncashed checks, land, life insurance policies and the contents of...
Active Management
DefinitionActive management refers to a portfolio management strategy where the manager makes specific investments with the goal of outperforming an investment benchmark index. In...
Absolute Value
What is an 'Absolute Value' An absolute value is a business valuation method that uses discounted cash flow analysis to determine a...
Accelerated Bookbuild
What is an 'Accelerated Bookbuild' An accelerated bookbuild is a form of offering in the equity capital markets. It involves offering shares...
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 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...
Academy of Accounting Historians
DefinitionThe Academy of Accounting Historians, established in 1973, is a non-profit organization of scholars of accounting history. Academy of Accounting Historians What is...
Rate Level Risk
What is 'Rate Level Risk' A type of interest rate risk which asserts that the characteristics of interest rate fluctuation are variable...