Business and Personal Finance Dictionary

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• ALLIGATOR SPREAD - The term used to describe a spread in the options market that generates such a large...
  
  
• ALLL - An acronym for allowance for loan and lease losses.
  
  
• ALLOCATE - to distribute according to a plan or set apart for a special purpose. Examples: a. spread a ...
  
  
• ALLOCATION - The amount of stock in an initial public offering (IPO) granted by the underwriter to an i...
  
  
• ALLOCATION (ABSTRACTION) METHOD - Estimating the value of land only by deducting the value of the build...
  
  
• ALLOCATION-OF-INCOME RULES - US tax provisions that define how income and deductions are to be allocate...
  
  
• ALLOCATIONAL EFFICIENCY - The effectiveness with which a market channels capital toward its most produc...
  
  
• ALLODIAL SYSTEM - A system of land ownership in which land is held free and clear of any rent or servic...
  
  
• ALLONGE - A paper attached to negotiable instruments for signatures when there isn't enough room on the...
  
  
• ALLOTMENT - Smaller parcels or portions of land subdivided from a larger area of land - also known as '...