guide to lease buy invest

account aggregation
An online service provided to individuals, allowing them to consolidate a range of accounts, bills, credit cards, and other financial information into one interface, in order to simplify the managing of personal finances.

account aggregation | Details |

Accrued Interest
The amount of interest which has accumulated since the last coupon interest payment. It is the amount of interest which the holder is entitled but is not due until the payment date. The buyer pays the seller of the bond the accrued interest.

Accrued Interest | Details |

Accumulated Depreciation
The amount of depreciation already taken against an asset.

Accumulated Depreciation | Details |

Actual Hedging
The risk management of a position when a hedger has a bona fide long or short actual position and is involved in an offsetting transaction. This offset is usually in the derivatives market.

Actual Hedging | Details |

Abnormal returns
The component of the return that is not due to systematic influences (market-wide influences). In other words, the abnormal returns is the difference between the actual return and that is expected to result from market movements (normal return). Related: excess returns.

Abnormal returns | Details |

Abusive tax shelter
A limited partnership that the IRS judges to be claiming tax deductions illegally.

Abusive tax shelter | Details |

Accommodative monetary policy
Federal Reserve System policy to increase the amount of money available to banks for lending. See: Monetary policy.

Accommodative monetary policy | Details |

Account Party
Party who applies to open a bank for the issuance of a letter of credit. 

Account Party | Details |

Accounting earnings
Earnings of a firm as reported on its income statement.

Accounting earnings | Details |