Appraisal surplus The difference between the historical cost and the appraised value of fixed assets. Designation of a security as AFS does not mean that the investor plans to sell it prior to maturity.
Rhyming Dictionary: The awkward case of 'his or her'. Affordable growth rate The maximum rate at which a firm's sales can grow without straining the capacity of the firm's capital or other financial resources. Also called allowance for depreciation. A category of personal property collateral defined by the 2000 revisions to Article 9 of the UCC.
Please tell us where you read or heard it including the quote, if possible. Average life The time-weighed for a stream of principal cash flows. Also called land contract. Spanish Central: Comedian ISMO on what separates a boot from a trunk.
The document assigns the lender all of the borrower's personal property, real property, and contractual rights under the land contract. Available-for-sale, or AFS, securities are securities that the investor is unable or unwilling to commit to hold to maturity.
Measurement of the accumulated benefit obligation uses the historical compensation rates for pay-related benefit plans. In a financial institution, the ALCO is usually responsible for asset and liability distribution, asset and liability pricing, balance sheet size, funding, spread management, and interest rate sensitivity management. Attrition analysis Evaluation of the reduction in the amount of an asset or liability held.
The ABO must be disclosed in a footnote to the financial statements. The revised definition covers a much wider variety of payment obligations, whether or not earned by performance, including license fees payable for the use of software, credit card receivables, and healthcare insurance receivables.
American option or American-style option An option that the holder can exercise any time prior to and including the expiration date.
ABS issues are typically structured so that the bankruptcy or insolvency of an underlying borrower does not impact the cash flow received by the security owner. The net earnings can then be compared with the various activity service charges based on the volume of transactions and the per item price of the services.
Accounts payable A category of liabilities that represents funds due to creditors. Words that rhyme with fa.
There is no "arbitrage" in the classic sense of the word. Is the capitalization rate appropriate? How comparable are the comparable properties used in the appraisal? This occurs when either the timing or the amount of the rate changes for liabilities causes interest expense to change by more than the change in interest income.