The act of including one matter in another matter or the accession or the addition of something.

Additional judges sometimes appointed in the English high court of delegates . See Shelf. Lun. 310.

An accessory or appurtenance .

A swearing or binding upon oath.

To bring to proper relations; to settle; to determine and apportion an amount due. Flaherty v. Insurance Co., 20 App. Div. 275, 40 N. Y. Supp. 934; Miller v. Insurance […]

A policy that allows the holder to change the face amount , type of coverage, or time period of premium.

A loan made on real estate where the interest rate and installment amount may vary during the duration of the mortgage. Refer to adjustable rate mortgage.

When exhange rates stay the same due to the strength of the currency. It can be adjusted to improve a countries position. This is based on the Bretton Woods system […]

A premium that changes over time due to certain factors. The terms are agreed to before the contract is signed. AKA variable premium

A real estate loan whose interest rate is adjusted periodically to accomodate market rates. A limit is set as to how high or low it can be changed and how […]

A fund investing in an adjustable rate mortgage security. They make more income when interest rates go up.

Stock that has a floating dividend rate. It is paid quarterly and reset very three months. They do not mature but can be called if the issuer decideds to. They […]

PREFERRED STOCK that pays investors a floating DIVIDEND that resets periodically (generally every quarter or every 49 days); the floating dividend is typically pegged to TREASURY BILL rates or some […]

The base price used to determine capital gains or losses on an investment, generally including a deduction for commissions at the time of purchase or sale, along with adjustments for […]

The starting cost of an asset that depreciation is taken from. Capital funds are added as well. It is used for taxes and profit calculation. AKA adjustable basis value.

The value of an ongoing business concern that adjusts value of assets and liabilities in the market. AKA adjusted net asset method.

A measure of the number of years it takes for an investor to recover the initial CONVERSION PREMIUM paid when purchasing a CONVERTIBLE BOND , after accounting for the fact […]

An adjustment made balancing income and expenses when changes occur during the fiscal year .

How much a real estate company has available to it. It uses operation funds, amortized funds, rent, and revenue. AKA cash available for distribution or CAD.

An individuals income before standard deductions have been subtracted, but after student loan interest payments have been subtracted.

Budget method for cash where flow is indirectly determined when net income is adjusted. This can be done for longer than six months. Refer to cash receipts and disbursement approach.

The amount an insurer pays including the net level premium and the first year’s acquisition expenses considering life annuity and current value of a policy.

Also known as an adjustor, an employee of an insurance firm who examines a specific claim to determine the cost to the firm.

The final entries posted to a balance sheet that include expenses and revenue incurred that have been adjust to show actual figures that were unable to be calculated prior to […]

Events that occur in between periods that must be reported to give a true and fair view of a company. AKA post balance sheet events.