Setup Bond
Jennifer edwards A set up bond can be defined as a bond that pays an initial coupon rate at the first maturity period of the bond and then it offers a high…
Put Bond
A put bond is a kind of bond that allows the bond holder to force the bond issuer to repurchase the bond or repurchase the securities at a specific date…
Premium Bond
A premium bond is a kind of bond that is being traded on the value that is high or above the original par value of the bond. A bond is…
Relevant Cost
Relevant cost can be defined as a managerial accounting term that is used to describe and explain the costs that are related to the management decisions. The man objective behind…
Relationship Banking
Relationship banking can be defined as a strategy that is used by the banks to enhance their profitability. In order to make their relationship strong with their customers and clients…
Regulatory Asset
Regulatory asset can be defined as specific costs or the cost revenues that is permitted to a US public utility company to defer to its balance sheet. This specific cost…
Write Down
Write down is the concept that is completely opposite to the write up. In write down the book value of the asset is reduced because the value of the asset…
Written Down Value
Written down value can be defined as a value of an asset that has been accounted for the amortization and depreciation. The written down value of the asset is also…
Write Up
Write up can be defined as an increase that is made to the book value of the asset due to the fact that the asset is carrying less value than…
Designated Beneficiary
Designated beneficiary can be defined as a person that will determine that how long a retirement plan for an employee can be act or survive as a tax free or…
Defined Benefit Plan
Defined benefit plan is a kind of retirement plan that is funded or backed by the employer and in such a retirement plan the benefits are defined on a number…
Automatic Saving Plan
Automatic Saving Plan is a kind of personal saving plan in which the individual or the plan owner deposits a fixed sum of money automatically in their investment account after…
Asset Retirement Obligation
Asset retirement obligation is an accounting rule and it is the rule no 143 that is designed and implemented by Financial Accounting Standard Board in year 2001. This rule implies…
Annuity Ladder
Annuity Ladder can be defined as an investment strategy for the retirees or those who are absolutely near their retirement. Annuity Ladder entails the purchase of some immediate annuities over…
Clone Fund
As the name indicates the clone fund is a replica of a larger mutual fund. The clone fund tries to replicate the benefits and the reimbursements of a larger mutual…
Beneficial Interest
Beneficial interest can be defined as the right of an individual or a business entity to receive benefits on the assets that are held by a third party or any…
Factor Income
Factor income can be defined as the income that is produced from the factors of the production. For example the factors of the production include land, labor and the amount…
Face Value
Face value or the par value is the nominal value or the dollar value of the security that is defined by the issuer of the security. In terms of the…