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Dictionary of Finantial and Business Terms
Lico Reis – Consultoria & Línguas
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The Author
Roberto de Paula Lico Júnior is a lecturer in English as a Foreign
Language and he has considerable expertise in the field of Overseas
Trade, having designed and taught a number of classes related to
International Law and Overseas Trade. He has a SRVWJUDGXDWH
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Dictionary of Finantial and Business Terms
Lico Reis – Consultoria & Línguas
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Abandonment option::The option of terminating an investment earlier than originally planned.
Abnormal returns:Part of the return that is not due to systematic influences (market wide influences). In
other words, abnormal returns are above those predicted by the market movement alone. Related: excess
returns.
Absolute priority :Rule in bankruptcy proceedings whereby senior creditors are required to be paid in full
before junior creditors receive any payment.
Accelerated cost recovery system (ACRS):Schedule of depreciation rates allowed for tax purposes.
Accelerated depreciation:Any depreciation method that produces larger deductions for depreciation in the
early years of a project's life. Accelerated cost recovery system (ACRS), which is a depreciation schedule
allowed for tax purposes, is one such example.
Accounting e