Business and Personal Finance Dictionary

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 

• ACCUMULATED BENEFIT OBLIGATION (ABO) - The actuarial present value of the pension benefits earned to da...
  
  
• ACCUMULATED DEPRECIATION - Total DEPRECIATION pertaining to an ASSET or group of assets from the time t...
  
  
• ACCUMULATED DIVIDEND - A dividend that has reached its due date, but is not paid out. See: Cumulative p...
  
  
• ACCUMULATED PROFITS TAX - A tax on earnings retained in a firm as a way for the principals to defer per...
  
  
• ACCUMULATION - In the context of corporate finance, refers to profits that are added to the capital bas...
  
  
• ACCUMULATION AREA - A range within which a buyer accumulates shares of a stock. See: On-balance volume ...
  
  
• ACCUMULATION UNIT - Accumulation units are the shares you own in variable annuity subaccounts (also cal...
  
  
• ACCUMULATION/DISTRIBUTION LINE - See Chaikin Oscillator.
  
  
• ACCUMULATOR - See capital appreciation bond.
  
  
• ACCUSATION - The first step in a disciplinary action against a licensee.