The list or roll of taxable persons and property, completed, verified, and deposited by the assessors, not as it appears after review and equalization . Rank v. Genoa, 28 Misc. […]
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ASSESSMENT WORK
Under the mining laws of the United States , the holder of an unpatented mining claim on the public domain is required, in order to hold his claim, to do […]
ASSESSOR
An officer chosen or appointed to appraise, value, or assess property. In civil and Scotch law. Persons skilled in law, selected to advise the judges of the inferior courts. Bell; […]
ASSET
A financial contract or physical object with value that is owned by an individual , company, or sovereign, which can be used to generate additional value or provide LIQUIDITY. Assets […]
ASSET ACQUISITION STRATEGY
A scheme to take over a company when a firm buys the targets assets not its shares or stock.
ASSET ALLOCATION
The process of investing CAPITAL across, or within, a specific set of ASSET classes in order to achieve a desired RISK/return profile.
ASSET ALLOCATION FUND
A mutual fund investing in bonds, metals, and real estate .
ASSET APPROACH
The net value of a concern as the business value. AKA asset based approach.
ASSET CLASS
The category of investments for stocks, bonds, funds, options, and futures.
ASSET CONVERSION LOAN
A loan repaied based on assets. The assets is converted into cash for the repayment.
ASSET COVERAGE
The ability for a company to use its ASSETS to cover a particular financial CLAIM or LIABILITY, such as a class of DEBT or PREFERRED STOCK . Asset coverage can […]
ASSET DEFICIENCY
When a firms risks are greater than assets. Bankruptcy may be an option.
ASSET DEMAND
The assets held as cash whose value will go down if interest goes up an vice versa.
ASSET DEPRECIATION RANGE SYSTEM (ADR)
A system the IRS uses to rule the classes of assets. Replaced only briefly in 1981 it was reestablished in 1986. Each asset has an upper and lower limit in […]
ASSET EARNING POWER
The way a company calculates profitability . Earnings and taxes are elements in the equation.
ASSET IMPAIRMENT ACCOUNTING
The way accountants estimate total profits on an asset over at least 20 years. This is compared to the book value and gain or loss is posted based on any […]
ASSET LIABILITY MANAGEMENT
Managing risk by earning profit with extra assets to cover any liability. This is done to balance earning power as collateral, interest rate , and debt levels that are safe.
ASSET LIQUIDITY RISK
The RISK of loss arising from an inability to sell or pledge ASSETS at, or near, their carrying value when needed; a subcategory of LIQUIDITY RISK . See also ASSET […]
ASSET MANAGEMENT
The way assets are invested to create the most profit and have less risk.
ASSET MANAGEMENT ACCOUNT
An account that has both banking and brokerage features.
ASSET MIX
The percent a portfolio is invested in cash and equivalents, fixed income instruments, and equity instruments.
ASSET PERFORMANCE
Comparing a companies performance to their competition . The cash conversion cycle, turnover, and returns are used for the comparison. It shows how to best manage resources to be more […]
ASSET PROTECTION
To protect wealth from parties with a claim on it. It can be placed offshore in a trust keeping it out of local court systems.
ASSET PROTECTION TRUST (APT)
A trust in offshore banks that has clean money in it. The money is safe from anyone with a claim on it in the home country of the fund owner. […]
ASSET PURCHASE
When a buyer and seller agree to sell a companies assets. Only the agreed upon assets are sold and retitled. A new owner must decide the liabilities to take on.