AMORTIZED BOND
It is a type of financial certificate that was reduced in value for record purposes in accounting statements. An amortized bond if considered as an asset, with the amount of the discount being amortized to expense of interest over the bond’s life. If a bond is acquired at a discount—meaning offered below its face value—the discount will be taken as expense or it can be an asset that is amortized.
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Accumulation Area
A price where the investors purchase shares of a particular stock. It is usually determined by the looks of the volume and its price. Some analysts ...
SEC Form DEF13E3
SEC Form DEF13E3 is a form which is used as an initial preliminary statement for a company or affiliate that is turning private. “Going priva ...
Transaction
1. Deal between a buyer and a seller to exchange a product, service, or financial instrument.
2. In accounting, an event or condition aff ...
IRS Publication 596
A document that gives information on the earned income credit (EIC) offered to individuals who earn below $51,567. To be eligible to receive EIC, a ...
Depository Trust Company Tracking - DTCT
A service, used by underwriting firms, that provides a method of tracking the exact path of purchases and sales of newly issued securities.
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