Tag: investment

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....

Abandonment Option

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

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...

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...

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...
Absolute Return

Absolute Return

What is 'Absolute Return' Absolute return is the return that an asset achieves over a certain period of time. This measure looks at the appreciation...
Abandonment and salvage

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...

Ralph Wanger

What is 'Ralph Wanger' The former chief portfolio manager for the Acorn Fund who founded Wanger Asset Management. Ralph Wanger also gained...

Return on Investment

DefinitionReturn on investment is the ratio between the net profit and cost of investment resulting from an investment of some resource. A high ROI...

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...

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